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of <h1>Finance Act 2023 amends Section 253 of Income-tax Act, updating appeal processes and authorities. New clauses added.</h1> Section 253 of the Income-tax Act has been amended by the Finance Act, 2023. The amendments include the insertion of additional sections, such as 271AAB, 271AAC, and 271AAD, into sub-section (1), clause (a). A new clause (aa) is added to include orders by a Joint Commissioner (Appeals) under various sections. Clause (c) is revised to specify orders by various tax authorities under specific sections. In sub-section (2), references to 'Commissioner (Appeals)' are updated to include 'Joint Commissioner (Appeals).' Sub-section (4) is modified to generalize references to orders, removing specific mentions of the Commissioner (Appeals).
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