TMI - Tax Management India. Com
Statutory Provisions

Home Acts & Rules Bill Bills FINANCE BILL, 2023 Chapters List Chapter III DIRECT TAXES - Income-tax This

Clause 120 - Amendment of section 279. - FINANCE BILL, 2023

Chapter III
DIRECT TAXES - Income-tax
  • Contents

Amendment of section 279.

120. In section 279 of the Income-tax Act, in sub-section (1), for the words and brackets “or Commissioner (Appeals)”, the words and brackets “or Joint Commissioner (Appeals) or Commissioner (Appeals)” shall be substituted.



Notes on Clauses:

Clause 120 of the Bill seeks to amend section 279 of the Income-tax Act relating to prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.

It is proposed to consequentially amend sub-section (1) of the said section to substitute the expression “Commissioner (Appeals)” with “Joint Commissioner (Appeals) or Commissioner (Appeals)”.

This amendment will take effect from 1st April, 2023.