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<h1>New e-Appeals Scheme 2023: AI-Driven Case Allocation and Digital Proceedings Under Income-tax Act</h1> The e-Appeals Scheme, 2023 outlines definitions related to electronic appellate proceedings under the Income-tax Act, 1961. Key terms include 'Act' referring to the Income-tax Act, 1961, and 'appeal' as appeals filed under specific sections of this Act. The scheme introduces an 'automated allocation system' for case distribution using technology like AI. It defines 'e-appeal' as proceedings conducted electronically via a designated portal. Other terms include 'National Faceless Appeal Centre,' 'real time alert,' and 'video conferencing,' all facilitating digital communication and processing within the tax appeal system. Definitions align with those in the Information Technology Act, 2000.