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of <h1>Finance Bill 2023 amends Section 271AAD, allowing Joint Commissioner (Appeals) to handle tax penalty appeals. Effective April 1.</h1> Clause 112 of the Finance Bill, 2023, amends section 271AAD of the Income-tax Act, which addresses penalties for false entries in books of account. The amendment replaces the term 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' in the relevant section. This change is set to take effect 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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