e-Appeals Scheme establishes electronic appeals procedure under statutory delegated power, effective upon Gazette publication notice. Notification promulgates the e-Appeals Scheme, 2023 under delegated authority of section 246(5) of the Income-tax Act, 1961, naming the scheme and providing that it shall come into force upon publication in the Official Gazette.
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e-Appeals Scheme establishes electronic appeals procedure under statutory delegated power, effective upon Gazette publication notice.
Notification promulgates the e-Appeals Scheme, 2023 under delegated authority of section 246(5) of the Income-tax Act, 1961, naming the scheme and providing that it shall come into force upon publication in the Official Gazette.
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