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    <title>Amendment of section 189.</title>
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    <description>The amendment substitutes the reference to Commissioner (Appeals) in sub section (2) with Joint Commissioner (Appeals) or Commissioner (Appeals), thereby expanding the designated appellate officers applicable to matters concerning firm dissolution or business discontinuation; the amendment takes effect from the start of the relevant fiscal year.</description>
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      <description>The amendment substitutes the reference to Commissioner (Appeals) in sub section (2) with Joint Commissioner (Appeals) or Commissioner (Appeals), thereby expanding the designated appellate officers applicable to matters concerning firm dissolution or business discontinuation; the amendment takes effect from the start of the relevant fiscal year.</description>
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