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Section 122 - Amendment of section 275. - Finance Act, 2023Extract Amendment of section 275. 122. 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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