The Central Board of Direct Taxes (“CBDT”) has issued Notification No. 32/2023 dated May 29, 2023, establishing a new Income-tax Authority of Joint Commissioner (Appeals) under the Income Tax Act, 1961 (“the IT Act”), as amended by the Finance Act, 2023 (“the Finance Act”).
Further, amended the existing Rule 46 and Rule 46A under the Income-tax Rules, 1962 (“the IT Rules”) with FORM 35 to enable the filing of appeals before JCIT(A).
The Notification can be accessed at: https://egazette.nic.in/WriteReadData/2023/246140.pdf