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<h1>Finance Bill 2023 amends Income-tax Act section 267, updating appeals to include Joint Commissioner and Commissioner roles.</h1> Clause 104 of the Finance Bill, 2023, proposes an amendment to section 267 of the Income-tax Act. The amendment involves replacing the term 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' in the context of amending assessments on appeal. This change is set to take effect from April 1, 2023, and aims to update the language to include both the Joint Commissioner (Appeals) and the Commissioner (Appeals) in the relevant provisions.