Provision for e-appeal.

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..... 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 Department to harness the power of technology in reforming the system. All the .....

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..... 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, transparency and accountability. Eliminating the interface b .....

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..... directions are to be issued on or before 31st March 2022. It is proposed that every notification issued shall be required to be laid before each House of Parliament. This amendment will take effect from 1st April, 2020. [Clause 95] Budget 2020-21 + FINANCE BILL, 2020 - FAQ - Frequently Asked Questions, TMI Short Notes , Experts comment, opinion Tax Management India - .....

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