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    <title>Order under sub-section (6) of section 246 of the Income-tax Act, 1961 for specifying the scope of the e-Appeals Scheme under the Act</title>
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    <description>All appeals under section 246 and specified clauses of section 246A are to be completed under the e Appeals Scheme, 2023, except defined categories: certain older assessment and penalty appeals with disputed demand above a monetary threshold; matters under Commissioners for Central or International Taxation; assessments after search/requisition or action under section 133A; cases where additions arise from seized/impounded material; assessments under e Assessment/Faceless Assessment or section 144B; and penalty appeals under the Faceless Penalty Scheme. &quot;Disputed demand&quot; is defined to include assessed tax differences, tax where no return was filed, Chapter XXI penalties, and demands or intimations, including interest, surcharge and cess.</description>
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