https://www.taxtmi.com/acts?id=41438 The amendment expands the designation in the Income-tax Act so that every occurrence of Commissioner (Appeals) in section 133 is replaced by Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby allowing the Joint Commissioner (Appeals) as an authorised officeholder alongside the Commissioner (Appeals) to perform the functions previously ascribed solely to the Commissioner (Appeals). en-us Thu, 30 Mar 2023 15:56:46 +0530 Sat, 01 Apr 2023 17:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41438 The amendment expands the designation in the Income-tax Act so that every occurrence of Commissioner (Appeals) in section 133 is replaced by Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby allowing the Joint Commissioner (Appeals) as an authorised officeholder alongside the Commissioner (Appeals) to perform the functions previously ascribed solely to the Commissioner (Appeals). Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 15:56:46 +0530 https://www.taxtmi.com/acts?id=41438