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of <h1>Finance Bill 2023 amends Income-tax Act Section 264, allowing Joint or Commissioner (Appeals) to revise orders.</h1> Clause 103 of the Finance Bill, 2023, proposes an amendment to section 264 of the Income-tax Act. It seeks to revise sub-section (4) by replacing the term 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals).' This change allows for either the Joint Commissioner (Appeals) or the Commissioner (Appeals) to be involved in the revision of orders. The amendment is set to take effect from April 1, 2023.
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