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        Clause 107 - Amendment of section 270A.

        Finance Bill, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Appeal authority expanded: Joint Commissioner (Appeals) added alongside Commissioner (Appeals) for penalties under section 270A. Amendment expands the appellate designation applicable to penalties for under reporting and misreporting of income by substituting the reference to the Commissioner (Appeals) with a formulation that includes the Joint Commissioner (Appeals) alongside the Commissioner (Appeals); the amendment takes effect from 1st April, 2023.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Appeal authority expanded: Joint Commissioner (Appeals) added alongside Commissioner (Appeals) for penalties under section 270A.

                                Amendment expands the appellate designation applicable to penalties for under reporting and misreporting of income by substituting the reference to the Commissioner (Appeals) with a formulation that includes the Joint Commissioner (Appeals) alongside the Commissioner (Appeals); the amendment takes effect from 1st April, 2023.


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