E-Appeals Scheme 2023: Income Tax Authorities to Manage Electronic Appeals for Specific Cases u/s 246.

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....Effect to the e-Appeals Scheme, 2023 - Prescribed income tax authorities shall exercise the powers and perform functions to facilitate the conduct of e-appeal proceedings, in respect of such persons or classes of persons or incomes or classes of income or cases or classes of cases, with respect to appeals covered under section 246 - Notification....