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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2023 amends Income-tax Act Section 271J, expanding authority to include Joint Commissioner (Appeals).</h1> Section 271J of the Income-tax Act has been amended by the Finance Act, 2023. The amendment replaces the term 'the Commissioner (Appeals)' with 'the Joint Commissioner (Appeals) or the Commissioner (Appeals)' in both instances where it appears. This change expands the authority to include the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) in relevant proceedings.
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