Definition of Joint Commissioner (Appeals) expanded to include Additional Commissioner, changing appeals administration and withholding rules. The Finance Act amends Income-tax Act definitions and withholding enumerations by removing a named reference to an Additional Commissioner (Appeals), creating a Joint Commissioner (Appeals) definition to include Joint or Additional Commissioners, adding specified receipts to the list of taxable sums effective next fiscal April, inserting a withholding category into the withholding enumeration, and prescribing that holding periods for capital gains include pre conversion holding of gold when converting to or from Electronic Gold Receipts, effective from the first day of the following April.