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<h1>CBDT Clarifies Section 201 Orders Not Assessment Orders; Appeals Handled by Joint Commissioner Under e-Appeals Scheme 2023.</h1> The Central Board of Direct Taxes has clarified that orders issued under Section 201 of the Income-tax Act, 1961, are not considered assessment orders and do not fall under the exceptions outlined in the Board's order dated 16th June 2023. Consequently, appeals against such orders will be handled by the Joint Commissioner (Appeals) as per the e-Appeals Scheme, 2023. This clarification aims to address queries regarding the applicability of Section 201 orders within the scope of the e-Appeals Scheme and should be communicated to all relevant parties.