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<h1>e-Appeals Scheme, 2023: Key Sections and Chapters Governing Appeals Process by Joint Commissioner of Income Tax</h1> The e-Appeals Scheme, 2023 outlines that, unless specified otherwise, various sections of the Act, including clause (28CA) of section 2 and sections 120, 129, 131, 133, 134, 136, 140, 154, 155, 282, 282A, 283, 284, as well as Chapters XX and XXI, are applicable to the procedure for the disposal of appeals by the Joint Commissioner of Income Tax (Appeals) under this Scheme. This ensures that the established statutory provisions govern the appeals process within this framework.