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        Income Tax

        Income-tax (Sixth Amendment) Rules, 2023 - Implementation of Changes made by Finance Act, 2023 - First appellate authority being Joint Commissioner (Appeals) [JCIT(A)] with the Commissioner (Appeals) CIT(A) - 32/2023 - Income Tax

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        Appellate authority change: Joint Commissioner (Appeals) recognised alongside Commissioner (Appeals) under income-tax rules. The amendment recognises Joint Commissioner (Appeals) alongside Commissioner (Appeals) in rule 45, replaces Deputy Commissioner references with Joint Commissioner in rule 46A, and inserts Joint Commissioner (Appeals) or before Commissioner in Appendix-II Form No.35; these textual substitutions take effect from publication in the Official Gazette under the Income-tax (Sixth Amendment) Rules, 2023.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Appellate authority change: Joint Commissioner (Appeals) recognised alongside Commissioner (Appeals) under income-tax rules.

                          The amendment recognises Joint Commissioner (Appeals) alongside Commissioner (Appeals) in rule 45, replaces Deputy Commissioner references with Joint Commissioner in rule 46A, and inserts Joint Commissioner (Appeals) or before Commissioner in Appendix-II Form No.35; these textual substitutions take effect from publication in the Official Gazette under the Income-tax (Sixth Amendment) Rules, 2023.


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