Amendment of section 119.
61. In section 119 of the Income-tax Act, for the words and brackets “the Commissioner (Appeals)” and “a Commissioner (Appeals)”, the words and brackets “the Joint Commissioner (Appeals) or the Commissioner (Appeals)” and “a Joint Commissioner (Appeals) or a Commissioner (Appeals)” shall respectively be substituted.
Notes on Clauses:
Clause 61 of the Bill seeks to amend section 119 of the Income-tax Act relating to instructions to subordinate authorities.
It is proposed to consequentially amend the said section to substitute the expression “Commissioner (Appeals)” with “Joint Commissioner (Appeals) or the Commissioner (Appeals)”.
This amendment will take effect from 1st April, 2023.
