Appeal disposal scheme modernization enables digital hearings and adapted application of the Act for efficiency, resource optimisation and dynamic jurisdiction. Central Government empowered to notify a scheme for disposal of appeals by the Appellate Tribunal to eliminate party-Tribunal interface through technology, optimise resources by economies of scale and functional specialisation, and introduce dynamic jurisdiction; Government may also notify that specified provisions of the Income-tax Act shall not apply or shall apply with exceptions, modifications and adaptations to the scheme, and every such notification must be laid before each House of Parliament.