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of <h1>New e-Appeals Scheme 2023 Launched for Direct Taxes Under Section 246(5) of Income-tax Act</h1> The e-Appeals Scheme, 2023, established by the Central Government under the Ministry of Finance, Department of Revenue, and the Central Board of Direct Taxes, is enacted under the authority of sub-section (5) of section 246 of the Income-tax Act, 1961. This scheme, designated as Notification No. 33/2023, was introduced in New Delhi on May 29, 2023. It aims to facilitate electronic appeals concerning direct taxes and becomes effective upon its publication in the Official Gazette.
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