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<h1>Finance Act 2023 amends Income-tax Act Section 279: Adds Joint Commissioner (Appeals) alongside Commissioner (Appeals).</h1> Section 279 of the Income-tax Act has been amended by the Finance Act, 2023. In sub-section (1), the phrase 'or Commissioner (Appeals)' is replaced with 'or Joint Commissioner (Appeals) or Commissioner (Appeals).' This amendment expands the scope of authority to include the Joint Commissioner (Appeals) alongside the Commissioner (Appeals) within the relevant provisions of the Income-tax Act.