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of <h1>Finance Bill 2023 amends Income-tax Act section 287, changing appeals process for information publication. Effective April 2023.</h1> Clause 121 of the Finance Bill, 2023, amends section 287 of the Income-tax Act. It modifies sub-section (2) by replacing the phrase 'to the Commissioner (Appeals)' with 'to the Joint Commissioner (Appeals) or to the Commissioner (Appeals).' This change pertains to the publication of information regarding assesses in specific cases. The amendment is set to take effect from April 1, 2023.
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