The Central Board of Direct Taxes (“CBDT”) vide Notification No. 33/2023 dated May 29, 2023, notified the e-Appeals Scheme, 2023 to implement the functions of the Joint Commissioner (Appeals).
The Finance Act, 2023 (“the Finance Act”) established a new designated Income-tax Authority of Joint Commissioner (Appeals) under the Income-tax Act of 1961 (“the IT Act”).
The Complete Notification can be accessed at: https://egazette.nic.in/WriteReadData/2023/246145.pdf