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CBDT (Central Board of Direct Taxes) has issued an order on June 16, 2023 to specify the scope of the e-Appeals Scheme, 2023 under Section 246(6) of the Income-tax Act, 1961. The order aims to streamline the appeals process and bring greater efficiency and convenience to taxpayers. Official copy of the order has been presented below In pursuance of sub-section (6) of section 246 of the Income-tax Act, 1961 (hereinafter referred to as the Act), read with sub-section (1) of section 246 of th
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FAQ :
The order aims to specify the scope of the e-Appeals Scheme, 2023, under the Income-tax Act to streamline the appeals process and enhance efficiency and convenience for taxpayers.
All appeals under section 246 and/or specific clauses of sub-section (1) of section 246A of the Income-tax Act are to be completed under the e-Appeals Scheme, 2023, unless they fall under specific exclusions.
Exceptions include appeals against assessment orders passed before August 13, 2020, with disputed demands over Rs. 10 lakh, appeals related to specific jurisdictions like Commissioner of Income-tax (Central) or International Taxation, and appeals from assessments involving search or requisition.
Disputed demand includes the difference in tax on assessed total income versus returned income, tax on assessed income where no return was filed, the amount of penalty imposed, and any demand raised via notice or intimation, including applicable interest, surcharge, and cess.
No, appeals related to assessments completed in pursuance of search under section 132 or requisition under section 132A of the Act are generally excluded from the e-Appeals Scheme, 2023.
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