Bare Acts
e-Appeals Scheme, 2023
Central · 2023
Chapter Section 1
S. 1
Short title and commencement.--
Chapter Section 2
S. 2
Definitions.--
Chapter Section 3
S. 3
Scope of the Scheme.--
Chapter Section 4
S. 4
Appeal Authority under the Scheme.--
Chapter Section 5
S. 5
Allocation of appeals.--
Chapter Section 6
S. 6
Procedure in appeal.--
Chapter Section 7
S. 7
Penalty proceedings.--
Chapter Section 8
S. 8
Rectification Proceedings.--
Chapter Section 9
S. 9
Appellate Proceedings.--
Chapter Section 10
S. 10
Exchange of communication by electronic mode.--
Chapter Section 11
S. 11
Authentication of electronic record.--
Chapter Section 12
S. 12
Delivery of electronic record.--
Chapter Section 13
S. 13
No personal appearance under the Scheme.--
Chapter Section 14
S. 14
Functions of the Principal Chief Commissioner of Income-tax National Faceless Appeal Centre.--
Chapter Section 15
S. 15
Power to specify format, mode, procedure and processes.--
Chapter Section 16
S. 16
Application of provisions of the Act.--