https://www.taxtmi.com/acts?id=41238 Amendment broadens the statutory definition of income-tax authorities by expressly adding Joint Commissioners of Income-tax (Appeals) to clause (cca) of section 116 of the Income-tax Act, via insertion of the words "or Joint Commissioners of Income-tax (Appeals)" after "Joint Commissioners of Income-tax"; the insertion is consequential and given effect from the commencement of the stated fiscal year. en-us Wed, 01 Feb 2023 16:00:01 +0530 Wed, 01 Feb 2023 16:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41238 Amendment broadens the statutory definition of income-tax authorities by expressly adding Joint Commissioners of Income-tax (Appeals) to clause (cca) of section 116 of the Income-tax Act, via insertion of the words "or Joint Commissioners of Income-tax (Appeals)" after "Joint Commissioners of Income-tax"; the insertion is consequential and given effect from the commencement of the stated fiscal year. Act-Rules Bill Wed, 01 Feb 2023 16:00:01 +0530 https://www.taxtmi.com/acts?id=41238