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of <h1>Income Tax Act Section 270A Amended: Joint Commissioner Now Authorized to Handle Under-Reporting Penalty Appeals</h1> Clause 107 of the Finance Bill, 2023, amends section 270A of the Income-tax Act, which addresses penalties for under-reporting and misreporting income. The amendment involves replacing the term 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' throughout the section. This change, effective from April 1, 2023, expands the scope of officials authorized to handle appeals related to such penalties.
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