Para 1 - Short title and commencement - E-Appeals Scheme, 2023

MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 33/2023 New Delhi, the 29th May, 2023 (INCOME-TAX) S.O. 2352(E). In exercise of the powers conferred by sub-section (5) of section 246 of the Income-tax Act, 1961 (43 of 1961) , the Central Government hereby makes the following Scheme, namely:__ 1. Short title and commencement . (1) This Scheme may be called the e-Appeals Scheme, 2023. (2) It shall come into force on the date of its publication in the Official Gazette.