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Direct Taxes

Home Acts & Rules Direct Taxes Schemes E-Appeals Scheme, 2023 This

E-Appeals Scheme, 2023

Para 1	:	Short title and commencement
Para 2	:	Definitions
Para 3	:	Scope of the Scheme
Para 4	:	Appeal Authority under the Scheme
Para 5	:	Allocation of appeals
Para 6	:	Procedure in appeal
Para 7	:	Penalty proceedings
Para 8	:	Rectification Proceedings
Para 9	:	Appellate Proceedings
Para 10	:	Exchange of communication by electronic mode
Para 11	:	Authentication of electronic record
Para 12	:	Delivery of electronic record
Para 13	:	No personal appearance under the Scheme
Para 14	:	Functions of the Principal Chief Commissioner of Income-tax National Faceless Appeal Centre
Para 15	:	Power to specify format, mode, procedure and processes
Para 16	:	Application of provisions of the Act

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