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of <h1>Finance Bill 2023 amends Section 271AAC of Income-tax Act, allowing Joint Commissioner or Commissioner (Appeals) to handle penalty appeals.</h1> Clause 111 of the Finance Bill, 2023, proposes an amendment to section 271AAC of the Income-tax Act, which pertains to penalties on certain income. The amendment involves replacing the term 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' in the relevant section. This change is set to be effective from April 1, 2023, allowing either the Joint Commissioner (Appeals) or the Commissioner (Appeals) to handle appeals related to penalties under this section.
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