E-Appeals Scheme implementation: designated income-tax authorities authorised to conduct electronic appeal proceedings, subject to statutory exclusions. The Board directs specified income-tax authorities to exercise powers and perform functions to facilitate electronic appeal proceedings under the e-Appeals Scheme, 2023, implementing the Scheme made under the statute and published by notification; applicability is to appeals covered by the statutory appeal provision subject to listed exclusions, with designated authorities and headquarters set out in an annexed Schedule and directions effective from Gazette publication.