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Budget Analysis – Sections 115 onwards except NRI taxation

CA. Kusai Goawala

Author is member of the Institute. He may be reached at
[email protected]

highest surcharge rate of 37% on income above Rs. 5 Cr has been

reduced to 25%
The alternate tax regime of section 115BAC is now applicable to
AOP (other than co operative society), BOI and Artificial Juridical
Tax Rates Person.
Earlier, The New Tax
Scheme (NTS) was to be 115BAD
opted by Individual or This section applies to Co-operative Societies. The tax is applicable
HUF. In case of assessee at 22% subject to conditions and option exercised by the assessee.
having business income,
this scheme once opted However, under Finance Bill, manufacturing Cooperative Societies
cannot be changed. In
other cases, the same In section 115BAD of the Income-tax Act, in sub-section (1), after
could be changed every the words “provisions of this Chapter,”, the words, figures and
year at the option of the letters “other than those mentioned under section 115BAE,” shall
Assessee. However, under be inserted.
the proposed amendment,
TNS has been made 115BAE – Insertion of new provision - New Tax Regime for
default scheme. An Cooperative Society engaged in manufacturing activities
Assessee will now will
Tax on income of certain new manufacturing co-operative societies
have to opt for old Tax
scheme if it wants to go Tax rate is 15% subject to fulfillment of certain conditions. For
for the same. Short Term Capital Gains on which no depreciation is allowed at
22%
Section 115BAC
115BB – Since separate provision is provided (115BBJ) for Online

N
ew Regime - Changes Gaming Income, the same is excluded from this section
in slab and tax rates
This section dealt with income from winnings from lotteries,
crossword puzzles, races including horse racing, card games
1 Up to 300000 Nil and other games of any sort or gambling or betting of any form.
2 from 300000 to 600000 5% However, under the Finance Bill 2023, Online Gaming is removed
3 From 600001 to 900000 10 from the above section and separate provision is made under
4 From 900001 to 1200000 15 Section 115BBJ.
5 From 1200001 to 1500000 20 115BBJ – Inserted for taxing the income from online gaming
6 Above 1500000 30
Amount of income-tax calculated on net winnings from such
New Tax regime will be the online games at the rate of thirty per cent.; and
default tax regime.
115JD – Alternate Minimum Tax
Earlier under NTS, Standard
Deduction was not available Sub section 7 has been substituted as follows:
to the assessee. However, now
Standard deduction from salary “The provisions of this section shall not apply to a person, where––
of Rs. 50000 extended to new
tax regime. (i) such person has exercised the option referred to in sub-
section (5) of section 115BAC or sub-section (5) of section
Under new tax regime, the 115BAD or sub-section (5) of section 115BAE; or

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(ii) income-tax payable or within a period of (for (a) and (b),

in respect of the total sixty days from the date earlier reference has
income of such person on which the last of the been given to section
is computed under sub- authorization for search 153B(2))
section (1A) of section was executed, make
115BAC.” a reference to (ii) any 135A – Faceless collection of
other person or entity information
Non applicability extended or any valuer registered
to person who has exercised Proviso has been added – “
by or under any law for
option u/s. 115BAE and Provided further that the
the time being in force,
115BAC(1A) Central Government may
as my be approved amend any direction, issued
115UA – Tax on income of unit by the Principal Chief under this subsection on
holder and business trust Commissioner or the or before the 31st day of
Chief Commissioner or March, 2022, by notification
Sub section 3A has been the Principal Director in official Gazette”.
inserted to exclude the unit General or Director
holder from its purview whose General, in accordance 140B - subsection 4, following
tax liability determined as per with the procedure, as word added/omitted:
newly inserted provision of may be prescribed, in
section 56(2)(xii). this regard — In opening para, the
word “as the case may
115UB – Added Investment — Earlier it was limited be” omitted
fund regulated under to Valuation Officer
International Financial Services referred to in section — In clause (a), in sub
Centers Authority (Fund 142A. clause (ii), the word “if
Management) Regulations, any” added.
2022. 132 – Explanation 1, substituted
w.e.f. 1-4-22 as follows: 142 (2A) – Scope of
132 – Sub section 2, following departmental audit extended
has been inserted — For the purpose of to inventory. Direction to
sub sections (9A), (9B) get inventory valued by cost
— In new added sub and (9D), the last of accountant has been inserted.
clause, the authorized authorization for search
officer may requisition 148 – Return of income u/s.
(earlier “execution
the services of any 148 need to be filed within the
of an authorization
person or entity as period of 3 months from the
for search”) shall be
may be approved end of the month in which such
deemed to have been
by Principal Chief notice is issued or such period
executed, -
Commissioner or the as may be allowed by the AO
Chief Commissioner or (a) In the case of search,
the Principal Director on the conclusion of Also proviso added –
General or Director search as recorded in “provided also that any return
General, in accordance the last panchnama of income, required to be
with the procedure, as drawn in relation to furnished beyond the period
may be prescribed, in any person in whose allowed shall not be deemed to
this regard. case the warrant of be a return under section 139.
authorization has been
— Earlier it was limited 149 – When the period for issue
issued; or
to police officer or any of notice u/s. 148 expires on 31st
officer of the Central (b) In the case of day of March of such financial
Government or both. requisition under year, a period of 15 days shall
section 132A on the be excluded for the purpose
132 - Sub section 9D, following
actual receipt of the of computing the period of
has been inserted
books of account or limitation for issuing of notice
— The authorized officer other documents or u/s. 148 in case of search u/s
may, during the course assets by the authorized 132 and requisition u/s 132A
of the search or seizure officer. after 15th day of March.

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151 – Section for issue of notice

The words “where there is no
Principal Chief Commissioner
or Principal Director General”
omitted.
153 – Time limit for completion
of assessment
Assessment u/s. 143 or 144
– Completion period of nine
months has been substituted.
Section 155
Sub-Section 11(A)
(a)“After the words, figures and “(19) Where any deduction disallowed in any previous year
letter in respect of any expenditure commencing on or before 1st
“section 10A or” at both the incurred for the purchase of day of April 2014.
places where they occur, the Sugarcane has been claimed
by an assessee, being a co-
words, figures and letters operative society engaged in The AO shall allow deduction
“section 10AA or” shall be the business of manufacture to the extent such expenditure
inserted with effect from the 1st of sugar, and such deduction is incurred at a price equal to
day of April, 2024; has been disallowed wholly or less than the price fixed by
or partly in any previous year the Govt. for that PY.
Law- Where in assessment
commencing on or before
deduction under section 10A or
the 1st day of April, 2014, the
section 10B or section 10BA has The provision of section 154
Assessing Officer shall, on
not been allowed on the ground shall , so far as may be, apply
the basis of an application
that such income has not been thereto, and the period of four
made by such assessee in this
received in convertible foreign years specified in sub-sectio (7)
regard, recompute the total
exchange in India/ having of that section shall be reckoned
income of the assessee for such
been converted into convertible from the end of previous year
previous year after allowing
foreign exchange outside India/ commencing on the 1st day of
deduction to the extent such
has not been brought into India April l, 2022.
expenditure is incurred at
a price which is equal to or (c) after sub-section (19) and
The AO shall amend the order less than the price fixed or before the Explanation, the
of assessment so as to allow approved by the Government following sub-section shall
deduction under section 10A or for that previous year, and the be inserted with effect from
section 10B or section 10BA. provisions of section 154 shall, the 1st day of October, 2023,
so far as may be, apply thereto, namely:––
Impact- Now 10AA has been and the period of four years
inserted so the Assessee can specified in sub-section (7) of ‘(20) Where any income has
claim deduction on that such that section shall be reckoned been included in the return
income has not been received in from the end of previous year of income furnished by an
convertible foreign exchange in commencing on the 1st day of assessee under section 139 for
India/ having been converted April, 2022.”; any assessment year (herein
into convertible foreign referred to as the relevant
exchange outside India/ has Co-operative Society(Engaged assessment year) and tax
not been brought into India in manufacturing of Sugar) on such income has been
under this sub-section also. deducted at source and paid
to the credit of the Central
(b)After sub-section (18), the Deduction in respect of any Government in accordance
following sub-section shall be expenditure incurred for the with the provisions of Chapter
inserted, namely:– purchase of sugarcane has been XVII-B in a subsequent

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financial year, the Assessing shall furnish, within a — (3) Save as otherwise
Officer shall, on an application period of six months from provided in this section,
made by the assessee in such the end of the month in an assessment or
form, as may be prescribed, in which the order was reassessment made in
within a period of two years issued, a modified return respect of an assessment
from the end of the financial in such form and manner, year under this section,
year in which such tax was as may be prescribed, all other provisions of this
deducted at source, amend the in accordance with and Act shall apply and the tax
order of assessment or any limited to the said order. 31 shall be chargeable at the
intimation allowing credit of of 2016. rate or rates as applicable
such tax deducted at source to such assessment year.
in the relevant assessment — (2) Where the assessment or Explanation.—In this
year,68 and the provisions reassessment proceedings section, the expressions—
of section 154 shall, so far as for an assessment year
may be, apply thereto and the relevant to a previous (i) “business
period of four years specified year to which the order reorganisation” means
in subsection (7) of that section in respect of the business the reorganisation of
shall be reckoned from the end reorganisation applies,–– business involving
of the financial year in which the amalgamation or
such tax has been deducted: (a) have been completed demerger or merger of
on the date of business of one or more
Provided that the credit of furnishing of the persons;
such tax deducted at source modified return in
shall not be allowed in any accordance with (ii) “successor” means all
other assessment year.’ the provisions of resulting companies
sub-section (1), the in a business
Substitution of new section for Assessing Officer reorganisation, whether
section 170A shall pass an order or not the company
modifying the was in existence prior
For section 170A of the Income- total income of the to such business
tax Act, the following section relevant assessment reorganisation.’
shall be substituted, namely:–– year determined
in such assessment Section 192A
— ‘170A. (1) Notwithstanding or reassessment, in
anything to the contrary In section 192A of the Income-
accordance with such tax Act, the second proviso
contained in section 139, order and taking into
in a case of business shall be omitted
account the modified
reorganisation, where prior return so furnished;
to the date of order of a Impact- Earlier any person
High Court or tribunal or entitled to receive any amount
(b) are pending on the on which tax is deducted under
an Adjudicating Authority date of furnishing of
as defined in clause (1) of this section shall furnish his
the modified return PAN otherwise tax shall be
section 5 of the Insolvency in accordance with
and Bankruptcy Code, 2016 deducted at the maximum
the provisions of marginal rate.
(hereinafter referred to as subsection (1), the
order in respect of business Assessing Officer shall
reorganisation), as the pass an order assessing Now this proviso has been
case may be, any return of or reassessing the total removed: Tax will not be
income has been furnished income of the relevant deducted at the maximum
by an entity to which such assessment year in marginal rate.
order applies under the accordance with the
provisions of section 139 order of the business Section 193
for any assessment year reorganisation and
relevant to the previous taking into account In section 193 of the Income-tax
year to which such order the modified return so Act, in the proviso, clause (ix)
applies, the successor furnished. shall be omitted.

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Impact- Any interest payable effect from the 1st day of July, section 3 shall, as soon as
on any security issued by a 2023, namely:–– may be after it is issued,
company, where such security be laid before each House
is in dematerialized form and ‘194BA. (1) Notwithstanding of Parliament, and shall
is listed on a recognized stock anything contained in any be binding on the income
exchange in India- TDS should other provisions of this Act, tax authorities and on the
be deducted on the interest any person responsible for person liable to deduct
payable. paying to any person any income-tax.
income by way of winnings
Section 194B from any online game during Explanation.–– For the
the financial year shall deduct purposes of this section––
In section 194B of the Income-
income-tax on the net winnings
tax Act, –– (a) “computer resource”,
in his user account, computed
(i) for the marginal heading, in the manner as may be “internet” and “online
the following marginal prescribed, at the end of the game” shall have the
heading shall be financial year at the rates in meanings respectively
substituted, namely:–– force: assigned to them in section
115BBJ;
“Winnings from lottery or Provided that in a case where
there is a withdrawal from user (b) “online gaming
crossword puzzle, etc.”;
account during the financial intermediary” means an
(iii) for the words “in an year, the income-tax shall be intermediary that offers one
amount exceeding ten deducted at the time of such or more online games;
thousand rupees”, the withdrawal on the net winnings
(c) “user” means any person
words “or from gambling comprised in such withdrawal,
who accesses or avails
or betting of any form as well as on the remaining
any computer resource
or nature whatsoever, amount of net winnings in the
of an online gaming
being the amount or the user account, computed in the
intermediary;
aggregate of amounts manner as may be prescribed,
exceeding ten thousand at the end of the financial year. (d) “user account” means
rupees during the financial account of a user registered
year” shall be substituted; (2) In a case where the net
winnings are wholly in with an online gaming
kind or partly in cash, intermediary.’
(iv) after the proviso, the
following shall be inserted and partly in kind but Amendment of Section 194BB
with effect from the 1st day the part in cash is not
of July, 2023, namely:–– sufficient to meet the Change in Heading
liability of deduction of tax
‘Provided further that nothing in respect of whole of the “Being the amount or aggregate
contained in this section shall net winnings, the person of amounts exceeding ten
apply to deduction of income- responsible for paying thousand rupees during the
tax on winnings from any shall, before releasing the financial year”
online game on or after the 1st winnings, ensure that tax Earlier-(In an amount exceeding
day of July, 2023. has been paid in respect of ten thousand rupees)
the net winnings
Explanation—For the purposes
Amendment of Section 194N
of this section, “online game” (3) If any difficulty arises
shall have the meaning in giving effect to the In section 194N of the Income-
assigned to it in clause (iii) provisions of this section, tax Act, after the second
of the Explanation to section the Board may, with the proviso, the following proviso
115BBJ.’ previous approval of the shall be inserted, namely:––
Central Government, issue
Insertion of new section 194BA guidelines for the purposes “Provided also that where
of removing the difficulty the recipient is a co-operative
After section 194B of the society, the provisions of this
Income-tax Act, the following (4) Every guideline issued section shall have effect, as if for
section shall be inserted with by the Board under sub- the words “one crore rupees”,

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the words “three crore rupees” section (4) of section 90 program package”, the
had been substituted.” words “and is for the
purposes of education or
Amendment of Section 194R Then income tax shall be medical treatment” shall be
deducted at the rate of twenty substituted;
Rule- Any person responsible percent or rate in such
for providing to a resident, any agreement, whichever is lower. (iii) in the second proviso, for
benefit or perquisite, whether the words “is for a purpose
convertible into money or not, Amendment of Section 197 other than purchase of
arising from business. (Certificate for deduction at overseas tour program
lower rate) package”, the words “is for
In section 194R of the Income- the purposes of education
tax Act, the Explanation shall In section 197 of the Income-tax or medical treatment” shall
be numbered as Explanation 1 Act, in sub-section (1),after the be substituted.
thereof, and after Explanation 1 figures and letters “194LA,”, the
as so numbered, the following figures and letters “194LBA,” Amendment of Section
Explanation shall be inserted, shall be inserted. 206CCA
namely:––
Amendment of Section 206AB. In section 206CCA of the
“Explanation 2.—For the Income-tax Act, in sub-
removal of doubts, it is clarified In section 206AB of the Income- section(3), for the proviso,
that the provisions of sub- tax Act, in sub-section(3), for the following proviso shall be
section (1) shall apply to any the proviso, the following substituted, namely:
benefit or perquisite, whether proviso shall be substituted,
namely:–– “Provided that the specified
in cash or in kind or partly in
person shall not include––
cash and partly in kind.”
“Provided that the specified
person shall not include–– (i) A non-resident who does
Amendment of Section 196A not have a permanent
Rule- Payment to Non-Resident (i) a non-resident who does establishment in India; or
in respect of units of a Mutual not have a permanent
establishment in India; or (ii) a person who is not
Fund shall deduct Income-Tax required to furnish the
at the rate of twenty percent return of income for the
(ii) a person who is not
required to furnish the assessment year relevant to
In section 196A of the Income-
return of income for the the said previous year and
tax Act, in sub-section (1), the
assessment year relevant to is notified by the Central
following proviso shall be
the said previous year and Government in the Official
inserted, namely:––
is notified by the Central Gazette in this behalf.
“Provided that where an Government in the Official
Amendment of Section 241A
agreement referred to in Gazette in this behalf.”
subsection (1) of section 90 or In section 241A of the Income-
sub-section (1) of section 90A Amendment of Section 206C tax Act, the following proviso
applies to the payee and if the shall be inserted, namely:
In section 206C of the Income-
payee has furnished a certificate
tax Act, in sub-section (1G), “Provided that the provisions
referred to in sub-section (4)
with effect from the 1st day of of this section shall not apply
of section 90 or subsection (4)
July, 2023,–– from the 1st day of April,
of section 90A, as the case may
be, then, income tax thereon 2023.”.
(i) in the long line, for
shall be deducted at the rate of the word, “five”, the Amendment of Section 244A
twenty per cent. Or at the rate word “twenty” shall be
or rates of income-tax provided substituted; In section 244A of the Income-
in such agreement for such tax Act,––
income, whichever is lower.” (ii) in the first proviso, for
the words, “and is for (a) in sub-section (1), in clause
Impact- If payee furnished a purpose other than (a), after sub-clause (ii),the
a certificate referred in sub- purchase of overseas tour following proviso shall be

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inserted with effect from Commissioner or Chief shall be extended to the 30th
the 1st day of October, 2023, Commissioner or Principal day of September, 2023.”.
namely: Chief Commissioner, as the
case may be, may, in lieu of Amendment of section 245MA
“Provided that where refund payment of the refund, set off
arises as a result of an order In section 245MA of the
the amount to be refunded or Income-tax Act, in sub-section
passed by the Assessing any part of that amount, against
Officer in consequence of (4), after the proviso, the
the sum, if any, remaining following proviso shall be
an application made by the payable under this Act by the
assessee under sub-section (20) inserted, namely:
person to whom the refund is
of section 155, such interest due, after giving an intimation “Provided further that the
shall be calculated at the rate in writing to such person of Central Government may
of one-half per cent. for every the action proposed to be taken amend any direction, issued
month or part of a month under this sub-section. under this sub-section on or
comprised in the period from before the 31st day of March,
the date of such application to (2) Where a part of the refund 2023, by notification in the
the date on which the refund is is set off under the provisions Official Gazette.”.
granted;”; of sub-section (1), or where
no such amount is set off, Amendment of section 245R
(b) in sub-section (1A), the and refund becomes due to
following proviso shall be a person, and the Assessing In section 245MA of the
inserted, namely: Officer, having regard to Income-tax Act, in sub-
the fact that proceedings for section(4), after the proviso,
“Provided that where the following proviso shall be
proceedings for assessment assessment or reassessment
are pending in the case of inserted, namely:.
or reassessment are pending
in respect of an assessee, in such person, is of the opinion
“Provided further that the
computing the period for that the grant of refund is
Central Government may
determining the additional likely to adversely affect the
amend any direction, issued
interest payable to such revenue, he may, for reasons
under this sub-section on or
assessee under this sub-section, to be recorded in writing and
before the 31st day of March,
the period beginning from the with the previous approval of
2023, by notification in the
date on which such refund is the Principal Commissioner or
Official Gazette.”
withheld by the Assessing the Commissioner, as the case
Officer in accordance with may be, withhold the refund Amendment of section 269SS
and subject to provisions of up to the date on which such
assessment or reassessment is In section 269SS of the Income-
sub-section (2) of section 245 tax Act,
and ending with the date on made.”.
which such assessment or (a) after the second proviso
Amendment of section 245D
reassessment is made, shall be and before the Explanation,
excluded.” In section 245D of the Income- the following proviso shall
tax Act, in sub-section (9), be inserted, namely:
Substitution of New section
for clause (iv), the following
for Section 245 (Setoff and “Provided also that the
clause shall be substituted and
withholding of refunds in provisions of this section shall
shall be deemed to have been
certain cases)
substituted with effect from have effect, as if for the words
For section 245 of the Income- the 1st day of February, 2021, “twenty thousand rupees”, the
tax Act, the following section namely:–– words “two lakh rupees” had
shall be substituted, namely: been substituted in the case of
“(iv) where the time-limit for any deposit or loan where,
“245. (1) Where under any amending any order or filing of
of the provisions of this Act, rectification application under (a) such deposit is
a refund becomes due or sub-section (6B) expires on or accepted by a primary
is found to be due to any after the 1st day of February, agricultural credit
person, the Assessing Officer 2021, but before the 1st day of society or a primary co-
or Commissioner or Principal February, 2022, such time-limit operative agricultural

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and rural development III. after sub-clause (ii), the section on or after the
bank from its member; following sub-clauses 1st day of April, 2023.”.
or shall be inserted, with
effect from the 1st day Amendment of section 276B
(b) such loan is taken from of July, 2023, namely:– In section 276B of the Income-
a primary agricultural
credit society or a § the first proviso to tax Act,––
primary co-operative sub-section (1) of (A) in the opening portion, the
agricultural and rural section 194R; or; words “pay to the credit of
development bank by the Central Government”
its member.” § the proviso to
shall be omitted;
sub-section (1) of
Amendment of section 269T section 194S; or”; (B) in clause (a), for the words
In section 269T of the Income- “the tax deducted”, the
IV after sub-clause (iv) as words “pay to the credit of
tax Act,–
inserted by the Finance Act, the Central Government,
(a) after the second proviso 2023, the following sub-clause the tax deducted” shall be
and before the Explanation, shall be inserted with effect substituted;
the following proviso shall from the 1st day of July, 2023,
be inserted, namely:–– namely:–– (C) for clause (b), the following
clause shall be substituted,
“Provided also that the § “(v) sub-section (2) of namely:––
provisions of this section shall section 194BA,”; (B) in
have effect, as if for the words the long line, after the - ‘(b) “pay tax or ensure
“twenty thousand rupees”, the words “deduct or pay”, payment of tax to the
words “two lakh rupees” had the words “or ensure credit of the Central
been substituted in the case of payment of,” shall be Government, as
any deposit or loan where,– inserted. required by or under––
(a) such deposit is paid by a Amendment of section 274 (i) sub-section (2) of
primary agricultural credit section 115-O;
society or a primary co- In section 274 of the Income-
operative agricultural and tax Act, in sub-section (2B), (ii) the proviso to
rural development bank to after the proviso, the following section 194B;
its member; or proviso shall be inserted and (iii) the first proviso to
shall be deemed to have been sub-section (1) of
(b) such loan is repaid to a inserted with effect from the 1st section 194R;
primary agricultural credit day of April, 2022, namely:––
society or a primary co- (iv) the proviso to
operative agricultural and § “Provided further sub-section (1) of
rural development bank by that the Central section 194S; or’;
its member.”; Government may
amend any direction, (D) after sub-clause (iv) of
Amendment of section 271C issued under this sub- clause (b) as substituted by
section on or before the the Finance Act, 2023, the
In section 271C of the Income- following sub-clause shall
tax Act, in sub-section (1), 31st day of March, 2022,
by notification in the be inserted with effect from
Official Gazette.” the 1st day of July, 2023,
(A) in clause (b), –
namely:––
I. for the words “pay the Amendment of section 276A
“(v) sub-section (2) of
whole”, the words “pay In section 276A of the Income- section 194BA,”
or ensure payment of, tax Act, after the proviso, the
the whole” shall be following proviso shall be Amendment of section 295
substituted; inserted, namely:–– in clause (eec), after the
II. in sub-clause (i), the § “Provided further that word “audit”, the words “or
word “or” shall be no proceeding shall inventory valuation” shall be
omitted be initiated under this inserted;

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In following Sections, instead Section 177- Power extended to Section 271A- Power extended
of Word ‘Commissioner Joint Commissioner (Appeals). to Joint Commissioner
(Appeals)’ the word ‘Joint (Appeals).
Section 189- Power extended to
Commissioner (Appeals)’ has
Joint Commissioner (Appeals). Section 271AAC- Power
been substituted
extended to Joint
Section 249- Power extended to
Section 116- Power extended to Commissioner (Appeals).
Joint Commissioner (Appeals).
Joint Commissioner.
Section 271AAD- Power
Section 250- Power extended to
Section 119- Power extended to extended to Joint
Joint Commissioner (Appeals).
Joint Commissioner (Appeals). Commissioner (Appeals).
Section 251- Power extended to
Section 131- Power extended to Joint Commissioner (Appeals). Section 271J- Power extended to
Joint Commissioner (Appeals). Joint Commissioner (Appeals).
Section 264- Power extended to
Section 133- Power extended to Joint Commissioner (Appeals). Section 275- Clause (a) &
Joint Commissioner (Appeals). (b)- Power extended to Joint
Section 267- Power extended to Commissioner (Appeals).
Section 134- Power extended to Joint Commissioner (Appeals).
Joint Commissioner (Appeals). Section 279- Power extended to
Section 270A- Power extended Joint Commissioner (Appeals).
Section 154- Power extended to to Joint Commissioner
Joint Commissioner (Appeals). (Appeals). Section 287- Power extended to
Joint Commissioner (Appeals).
Section 158A- Power extended to Section 270AA- Power extended
Joint Commissioner Appeals). to Joint Commissioner Section 295- In clause(mm)
(Appeals). Power extended to Joint
Section 158AB- Power extended Commissioner (Appeals).
to Joint Commissioner Section 271- Power extended to
(Appeals). Joint Commissioner (Appeals).  nnn

54 THE CHARTERED ACCOUNTANT MARCH 2023 www.icai.org