Home Acts & Rules Bill Bills Finance Bill, 2023 Chapters List Chapter III DIRECT TAXES - Income-tax This
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Clause 117 - Amendment of section 275. - Finance Bill, 2023Extract Amendment of section 275. 117. In section 275 of the Income-tax Act, (a) for the words and brackets the Commissioner (Appeals) wherever they occur, the words and brackets the Joint Commissioner (Appeals) or the Commissioner (Appeals) shall be substituted; (b) for the words and brackets to the Commissioner (Appeals) wherever they occur, the words and brackets to the Joint Commissioner (Appeals) or to the Commissioner (Appeals) shall be substituted.
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