https://www.taxtmi.com/acts?id=41812 The Scheme defines e-appeal as appellate proceedings conducted through a registered account on a designated portal and specifies related operative concepts including registered account, designated portal, registered e mail address, registered mobile number, and electronic record. It prescribes permissible sources for contact information (filing profile, last return, PAN database, Aadhaar, corporate listings, or addresses provided to the tax authority) and recognises delivery modes such as e mail, mobile app updates, and SMS for real time alerts. The definitions import statutory meanings from the Income tax Act and the Information Technology Act and acknowledge automated allocation systems and video conferencing as technological enablers for the e appeal process. en-us Tue, 30 May 2023 18:17:20 +0530 Tue, 30 May 2023 18:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41812 The Scheme defines e-appeal as appellate proceedings conducted through a registered account on a designated portal and specifies related operative concepts including registered account, designated portal, registered e mail address, registered mobile number, and electronic record. It prescribes permissible sources for contact information (filing profile, last return, PAN database, Aadhaar, corporate listings, or addresses provided to the tax authority) and recognises delivery modes such as e mail, mobile app updates, and SMS for real time alerts. The definitions import statutory meanings from the Income tax Act and the Information Technology Act and acknowledge automated allocation systems and video conferencing as technological enablers for the e appeal process. Act-Rules Direct Taxes Tue, 30 May 2023 18:17:20 +0530 https://www.taxtmi.com/acts?id=41812