Income Tax Update – Highlights on Recent Amendments
CA Sonakshi Jhunjhunwala & CA Sunil Jhunjhunwala
CBDT notifies scope of e-Appeal scheme 2023; outlines its exclusions: Order F. No.
370149/97/2023-TPL, dated 16th June, 2023
Section 246 of the Income Tax Act, 1961 has been amended by the Finance Act, 2023, to include Joint
Commissioner (Appeals). Recently, the Central Board of Direct Taxes (CBDT) issued various notifications
for the implementation of appeals before the Joint Commissioner (Appeals). To further ease the manner of
filing an application to the Joint Commissioner (Appeals), CBDT has notified the e-Appeal scheme 2023.
It specifies that all the appeals under section 246 or under clause (a), clause (b), clause (c), clause
(ha), clause (hb), and clause (q) of 246A(1) shall be completed under the e-Appeals Scheme, 2023. The
order outlines various ex.......