e Appeals Scheme scope specified: most income tax appeals to be completed electronically, with defined exceptions and disputed demand definition. All appeals under section 246 and specified clauses of section 246A are to be completed under the e Appeals Scheme, 2023, except defined categories: certain older assessment and penalty appeals with disputed demand above a monetary threshold; matters under Commissioners for Central or International Taxation; assessments after search/requisition or action under section 133A; cases where additions arise from seized/impounded material; assessments under e Assessment/Faceless Assessment or section 144B; and penalty appeals under the Faceless Penalty Scheme. 'Disputed demand' is defined to include assessed tax differences, tax where no return was filed, Chapter XXI penalties, and demands or intimations, including interest, surcharge and cess.