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of <h1>Finance Bill 2023 amends Income-tax Act section 275 to include Joint Commissioner (Appeals) in penalty imposition rules.</h1> Clause 117 of the Finance Bill, 2023, proposes amendments to section 275 of the Income-tax Act, which concerns the limitation period for imposing penalties. The amendment involves replacing references to 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' throughout the section. This change is intended to update the language to include the Joint Commissioner (Appeals) as an authority alongside the Commissioner (Appeals). The amendment is scheduled to take effect from April 1, 2023.
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