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    <title>Amendment of section 158AB.</title>
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    <description>Amendment substitutes the appellate designation in section 158AB of the Income-tax Act by replacing references to the Commissioner (Appeals) with the Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby expanding the class of officers empowered to perform the appellate functions set out in that provision.</description>
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      <description>Amendment substitutes the appellate designation in section 158AB of the Income-tax Act by replacing references to the Commissioner (Appeals) with the Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby expanding the class of officers empowered to perform the appellate functions set out in that provision.</description>
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