Appellate authority expanded: Joint Commissioner (Appeals) added alongside Commissioner (Appeals) for income-tax appellate proceedings administration. Section 271AAD of the Income-tax Act is amended to substitute each occurrence of 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)', thereby authorising either the Joint Commissioner (Appeals) or the Commissioner (Appeals) to exercise the appellate designation under that provision; the change is effected by the Finance Act, 2023.