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<h1>Expenditure-tax Act Amended: Section 22 Adds Sub-section (4A) for Timely Appeal Decisions by Commissioner (Appeals) Within One Year.</h1> Section 22 of the Expenditure-tax Act is amended by adding sub-section (4A), effective June 1, 1999. This new sub-section mandates that the Commissioner (Appeals) should, where possible, hear and decide appeals within one year from the end of the financial year in which the appeal is filed under sub-section (1).