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        Clause 112 - Amendment of section 271AAD.

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

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        Penalty for false entries: appellate designation expanded to include Joint Commissioner (Appeals) or Commissioner (Appeals). The amendment substitutes the expression 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' in section 271AAD of the Income-tax Act, thereby expanding the appellate designation applicable to penalties for false entry in books of account; the amendment is to take 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.

                                Penalty for false entries: appellate designation expanded to include Joint Commissioner (Appeals) or Commissioner (Appeals).

                                The amendment substitutes the expression "the Commissioner (Appeals)" with "the Joint Commissioner (Appeals) or the Commissioner (Appeals)" in section 271AAD of the Income-tax Act, thereby expanding the appellate designation applicable to penalties for false entry in books of account; the amendment is to take effect from 1st April, 2023.


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