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Provision for e-appeal.

..... already been introduced. With the advent of the e-assessment scheme, most of the functions/ processes under the Act, including of filing of return, processing of returns, issuance of refunds or demand notices and assessment, which used to require person-to-person contact between the taxpayer and the Income-tax Department, are now in the electronic mode. This is a result of efforts by the Departmen .....

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..... eliminate human interface from the system reach the next level, it is imperative that an e-appeal scheme be launched on the lines of e-assessment scheme. Accordingly, it is proposed to insert sub-section (6A) in section 250 of the Act to provide for the following: - • Empowering Central Government to notify an e-appeal scheme for disposal of appeal so as to impart greater efficiency, transpar .....

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