Order under sub-section (6) of section 246 of the Income-tax Act, 1961 for specifying the scope of the e-Appeals Scheme under the Act

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..... ne, 2023 Order under sub-section (6) of section 246 of the Income-tax Act, 1961 for specifying the scope of the e-Appeals Scheme under the Act regarding 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 the Act, the Central Board of Direct Taxes (CBDT) hereby specifies th .....

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..... of any action under section 133A of the Act. 4. assessments where addition/ variation in income is made on the basis of seized/ impounded material. (iii) Appeals in cases pertaining to the jurisdiction of Commissioner of Income-tax (International Taxation). (iv) Appeals against the penalty orders passed before 12.01.2021 with respect to cases referred to in category (i), having disputed .....

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..... (iv) demand raised vide notice under section 156 or intimation issued under sub-section (1) of section 143 or under sub-section (1) of section 200A or under sub-section (1) of section 206CB , in any other case; and shall include applicable interest, surcharge and cess. 3. The Hindi version of this order shall follow. (Surbendu Thakur) DCIT (OSD) (TPL-IV) - Circular - .....

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