https://www.taxtmi.com/acts?id=41239 The amendment substitutes the sole reference to Commissioner (Appeals) with Joint Commissioner (Appeals) or the Commissioner (Appeals) in the provision governing instructions to subordinate authorities, thereby expanding the named officers authorised in the statute; the amendment takes effect from 1st April, 2023. en-us Wed, 01 Feb 2023 16:00:10 +0530 Wed, 01 Feb 2023 16:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41239 The amendment substitutes the sole reference to Commissioner (Appeals) with Joint Commissioner (Appeals) or the Commissioner (Appeals) in the provision governing instructions to subordinate authorities, thereby expanding the named officers authorised in the statute; the amendment takes effect from 1st April, 2023. Act-Rules Bill Wed, 01 Feb 2023 16:00:10 +0530 https://www.taxtmi.com/acts?id=41239