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of <h1>Finance Bill 2023 amends Income-tax Act Section 271, expanding appellate authority to include Joint Commissioner (Appeals).</h1> Clause 109 of the Finance Bill, 2023 amends section 271 of the Income-tax Act, which deals with penalties for failures such as not furnishing returns or concealing income. The amendment replaces references to 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' throughout the section. This change broadens the scope of appellate authority to include the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) and is effective from April 1, 2023.
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