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<h1>Section 39 of Finance Act 1977 establishes new appellate authority for multiple tax acts; prior appeals unaffected.</h1> Section 39 of the Finance (No. 2) Act, 1977, amends various tax-related acts to establish a new appellate authority under the Income-tax Act, Wealth-tax Act, Gift-tax Act, Companies (Profits) Surtax Act, and Interest-tax Act. It clarifies that actions relating to appeals resolved by an Appellate Assistant Commissioner or Commissioner before these amendments can proceed as if the changes were not enacted. The section's commencement date will be determined by a notification from the Central Government in the Official Gazette.