# The Finance Act, 2023, Section 127: Amendment of section 295

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/127/

## Text

Amendment of section 295. 127.  In section 295 of the Income-tax Act, in sub-section (2),— (i) | in clause (eec), after the word "audit", the words "or inventory valuation" shall be inserted; (ii) | in clause (mm), for the words and brackets "the Commissioner (Appeals)", the words and brackets "the Joint Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.