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<h1>Income-tax Rules Amended: Changes in Appeals Authority Titles and Form Updates per Finance Act 2023.</h1> The Income-tax (Sixth Amendment) Rules, 2023, effective from its publication date, amends the Income-tax Rules, 1962, as per the Finance Act, 2023. The changes involve replacing references to 'Commissioner (Appeals)' with 'Joint Commissioner (Appeals) or Commissioner (Appeals)' in Rule 45 and substituting 'Deputy Commissioner' with 'Joint Commissioner' in Rule 46A. Additionally, in Appendix-II, Form No. 35, references to 'Commissioner of Income-tax' are updated to include 'Joint Commissioner (Appeals) or the Commissioner of Income-tax.' These amendments are issued by the Central Board of Direct Taxes under the Ministry of Finance.