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    <title>Notifies the Income-tax authorities to exercise the powers and perform functions, in order to facilitate the conduct of e-appeal Proceedings, in respect of such territorial area or persons or class of persons or incomes or class of incomes or cases or class of cases as specified by the Board</title>
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    <description>The Board designates specified Commissioner of Income tax (Appeals) units to exercise powers and perform functions to facilitate e appeal Proceedings under the Faceless Appeal Scheme, 2021, superseding the 2020 notification. The listed units are authorised to conduct electronic appeals in respect of territorial areas, persons, classes of persons, incomes, classes of incomes or cases as specified by the Board, for appeals pending or instituted on or after 29th December, 2021, and the notification is effective from that date.</description>
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      <description>The Board designates specified Commissioner of Income tax (Appeals) units to exercise powers and perform functions to facilitate e appeal Proceedings under the Faceless Appeal Scheme, 2021, superseding the 2020 notification. The listed units are authorised to conduct electronic appeals in respect of territorial areas, persons, classes of persons, incomes, classes of incomes or cases as specified by the Board, for appeals pending or instituted on or after 29th December, 2021, and the notification is effective from that date.</description>
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