https://www.taxtmi.com/acts?id=41436 The amendment to section 131 of the Income-tax Act replaces the sole reference to the Commissioner (Appeals) with a paired reference to the Joint Commissioner (Appeals) and the Commissioner (Appeals), thereby making the Joint Commissioner (Appeals) explicitly available as an appellate authority alongside the Commissioner (Appeals). en-us Thu, 30 Mar 2023 15:55:39 +0530 Sat, 01 Apr 2023 17:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41436 The amendment to section 131 of the Income-tax Act replaces the sole reference to the Commissioner (Appeals) with a paired reference to the Joint Commissioner (Appeals) and the Commissioner (Appeals), thereby making the Joint Commissioner (Appeals) explicitly available as an appellate authority alongside the Commissioner (Appeals). Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 15:55:39 +0530 https://www.taxtmi.com/acts?id=41436