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<h1>Finance Act 2023 amends Section 271AAD, expanding appeal authority to include Joint Commissioner (Appeals) alongside Commissioner (Appeals).</h1> Section 271AAD of the Income-tax Act has been amended by the Finance Act, 2023. The amendment involves replacing the term 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' in both instances where it appears. This change allows either the Joint Commissioner (Appeals) or the Commissioner (Appeals) to be involved in the relevant proceedings, expanding the scope of authorities who can handle appeals under this section.