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<h1>Section 271A Update: Joint Commissioner (Appeals) Now Included in Appeals for Failure to Maintain Tax Records. Effective April 2023.</h1> Section 271A of the Income-tax Act is amended to include the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) in matters related to the failure to keep, maintain, or retain books of account and documents. This change broadens the scope of authority to include both positions in the appeals process. The amendment is part of the Finance Bill, 2023, and will be effective from April 1, 2023.