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    <title>Amendment of section 287.</title>
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    <description>The Bill substitutes the expression &quot;the Commissioner (Appeals)&quot; in sub-section (2) of section 287 of the Income-tax Act with &quot;the Joint Commissioner (Appeals) or the Commissioner (Appeals)&quot;, thereby expanding the designated appellate authorities referenced for publication of information respecting assesses. The amendment is consequential to the provision and takes effect from the commencement date specified in the Bill.</description>
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      <description>The Bill substitutes the expression &quot;the Commissioner (Appeals)&quot; in sub-section (2) of section 287 of the Income-tax Act with &quot;the Joint Commissioner (Appeals) or the Commissioner (Appeals)&quot;, thereby expanding the designated appellate authorities referenced for publication of information respecting assesses. The amendment is consequential to the provision and takes effect from the commencement date specified in the Bill.</description>
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