# The Finance Act, 2023, Section 76: Amendment of section 154

- Act: The Finance Act, 2023 (Act 8 of 2023)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2023/section/76/

## Text

Amendment of section 154. 76.  In section 154 of the Income-tax Act, in sub-section (2), in clause (b), for the words and brackets "the Commissioner (Appeals)", the words and brackets "the Joint Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted.

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