https://www.taxtmi.com/acts?id=41292 The amendment substitutes the earlier singular reference to the Commissioner (Appeals) with the Joint Commissioner (Appeals) or the Commissioner (Appeals) as the appellate authority for penalties relating to failure to keep, maintain or retain books of account and documents; it is consequential to clause 110 of the Finance Bill, 2023 and takes effect from 1st April, 2023. en-us Wed, 01 Feb 2023 16:18:13 +0530 Wed, 01 Feb 2023 16:18:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41292 The amendment substitutes the earlier singular reference to the Commissioner (Appeals) with the Joint Commissioner (Appeals) or the Commissioner (Appeals) as the appellate authority for penalties relating to failure to keep, maintain or retain books of account and documents; it is consequential to clause 110 of the Finance Bill, 2023 and takes effect from 1st April, 2023. Act-Rules Bill Wed, 01 Feb 2023 16:18:13 +0530 https://www.taxtmi.com/acts?id=41292