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<h1>Income-tax Act Update: Section 264 Now Includes Joint Commissioner (Appeals) in Addition to Commissioner (Appeals) by Finance Act 2023.</h1> Section 264 of the Income-tax Act has been amended by the Finance Act, 2023. In sub-section (4), the term 'the Commissioner (Appeals)' has been replaced with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals).' This change allows for either the Joint Commissioner (Appeals) or the Commissioner (Appeals) to be referenced in relevant contexts within the statute.