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of <h1>Finance Bill 2023 amends Income-tax Act's Section 279, expanding officials who can initiate prosecution. Effective April 1, 2023.</h1> Clause 120 of the Finance Bill, 2023, amends section 279 of the Income-tax Act, which pertains to prosecution initiated by tax authorities. The amendment modifies sub-section (1) by replacing 'Commissioner (Appeals)' with 'Joint Commissioner (Appeals) or Commissioner (Appeals).' This change broadens the scope of officials authorized to initiate prosecution under the Act. The amendment is effective from April 1, 2023.
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