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    <title>Income Tax Section 201 Orders Must Follow e-Appeals Process Despite Being Connected to Section 133A Survey Actions</title>
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    <description>CBDT clarifies that orders under section 201 of Income Tax Act are not exempt from e-Appeals Scheme 2023, even when made pursuant to section 133A actions. These orders shall not be treated as assessment orders falling under exceptions specified in Board&#039;s order dated 16.06.2023. Joint Commissioner (Appeals) retains jurisdiction over appeals against such orders under the e-Appeals framework. This interpretation ensures consistent digital processing of section 201 appeals through the e-Appeals mechanism, streamlining the appellate procedure for tax deduction-related disputes.</description>
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      <description>CBDT clarifies that orders under section 201 of Income Tax Act are not exempt from e-Appeals Scheme 2023, even when made pursuant to section 133A actions. These orders shall not be treated as assessment orders falling under exceptions specified in Board&#039;s order dated 16.06.2023. Joint Commissioner (Appeals) retains jurisdiction over appeals against such orders under the e-Appeals framework. This interpretation ensures consistent digital processing of section 201 appeals through the e-Appeals mechanism, streamlining the appellate procedure for tax deduction-related disputes.</description>
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