https://www.taxtmi.com/acts?id=41479 Amendment expands appellate authority under section 264 by substituting each occurrence of the Commissioner (Appeals) in sub section (4) with the Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby authorising the Joint Commissioner (Appeals) to perform functions previously limited to the Commissioner (Appeals). en-us Thu, 30 Mar 2023 16:20:50 +0530 Sat, 01 Apr 2023 17:10:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41479 Amendment expands appellate authority under section 264 by substituting each occurrence of the Commissioner (Appeals) in sub section (4) with the Joint Commissioner (Appeals) or the Commissioner (Appeals), thereby authorising the Joint Commissioner (Appeals) to perform functions previously limited to the Commissioner (Appeals). Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:20:50 +0530 https://www.taxtmi.com/acts?id=41479