CBDT amends scope of exclusions from e-Appeals Scheme 2023 by increasing threshold of disputed demand
CBDT amends scope of exclusions from e-Appeals Scheme 2023 by increasing threshold of disputed demand to Rs. 25 lakhs from Rs. 10 lakhs
CBDT vide Notification No. 33/2023 dated 29.05.2023 notified e-Appeals Scheme 2023 in respect of disposal of appeals by Joint Commissioner (Appeals). The Scheme applies 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 Income Tax Act, 1961 (the Act) except the cases excluded under sub-section (6) of section 246.
Earlier, the CBDT had issued order u/s 246(6) dated 16.06.2023 specifying that appeals against the assessment orders passed before 13.08.2020 under section 143(3) or under section 144, having disputed amount more than Rs. 10 lakhs shall be excluded from the scope of the e-Appeals Scheme 2023.
The CBDT has issued a latest order under section 246(6) of the Act dated 17.09.2025 amending the above said exclusions criteria from e-Appeals Scheme 2023 as under:
| Original threshold | Revised Threshold |
| Appeals against the assessment orders passed before 13.08.2020 under section 143(3) or under section 144, having disputed amount more than Rs. 10 lakhs | Appeals filed before 01.10.2020 against the assessment orders passed under section 143(3) or under section 144, having disputed amount more than Rs. 25 lakhs |
The above amendments have become effective from 17.05.2025.
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