Appellate authority designation updated; Joint Commissioner (Appeals) added as competent appellate authority, expanding appeal jurisdiction. The Finance Act, 2023 substitutes the reference to the Commissioner (Appeals) with the phrase Joint Commissioner (Appeals) or the Commissioner (Appeals), ... Summary
The Finance Act, 2023 substitutes the reference to the Commissioner (Appeals) with the phrase Joint Commissioner (Appeals) or the Commissioner (Appeals), expressly including the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) as a named appellate authority under the Income-tax Act.
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