Bare Actse-Appeals Scheme, 2023

Section 3

Scope of the Scheme.--

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The Scheme shall apply to appeals, in respect of such persons or class of persons, incomes or class of incomes, cases or class of cases, as covered under Section 246 of the Act except the cases excluded under sub-section (6) of that section.

Section 3 – e-Appeals Scheme, 2023 | DailyLaw.ai