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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2023 amends Section 189: Appeals can now be handled by Joint Commissioner or Commissioner.</h1> Section 189 of the Income-tax Act has been amended by the Finance Act, 2023. In subsection (2), the reference to 'the Commissioner (Appeals)' has been updated to include 'the Joint Commissioner (Appeals) or the Commissioner (Appeals).' This change broadens the scope of officials who can handle appeals within the context of direct taxes, specifically income tax, under the amended statutory provision.
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