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of <h1>Finance Bill 2023 amends Section 271J, expanding authority to Joint Commissioner (Appeals) for penalty-related matters.</h1> Clause 115 of the Finance Bill, 2023, amends section 271J of the Income-tax Act, which deals with penalties for providing incorrect information in reports or certificates. The amendment replaces the term 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' in the relevant sections. This change, effective from April 1, 2023, broadens the scope of authority to include the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) in matters related to penalties.
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