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of <h1>CBDT Launches e-Appeals Scheme 2023 for Streamlined Income Tax Appeals u/s 246 Across Multiple Indian Regions.</h1> The Central Board of Direct Taxes has issued Notification No. 40/2023 to implement the e-Appeals Scheme, 2023, under the Income-tax Act, 1961. This scheme empowers specified income tax authorities to conduct e-appeal proceedings for appeals under section 246, excluding cases under sub-section (6). The notification details the authorities responsible for these proceedings across various regions in India, including Andhra Pradesh, Telangana, Bihar, Gujarat, Maharashtra, Tamil Nadu, Uttar Pradesh, and others. The notification, effective upon its publication in the Official Gazette, aims to streamline the e-appeal process by designating specific roles and jurisdictions.
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