- 5729 Views
- 26 May 2023
- Budget, Income Tax, Updates, Knowledge, Compliance,
“Joint Commissioner” ♦ Insertion of Section 2(28CA): “Definition of Joint Commissioner” Means a person appointed to be a Joint Commissioner of Income Tax (Appeals) or an Additional Commissioner of Income Tax (Appeals) under sub-section (1) of section 117. The same has been inserted to clear the bottleneck of Overburdened first authority for appeal, Commissioner (Ap......