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<h1>Finance Act 2023 amends Income-tax Act Section 158A, expanding authority to Joint Commissioner (Appeals) in proceedings.</h1> Section 158A of the Income-tax Act has been amended by the Finance Act, 2023. The amendment involves a change in the wording within the Explanation section, where the term 'the Commissioner (Appeals)' is replaced with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals).' This modification expands the scope of authority to include the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) in relevant proceedings.