CBDT notifies e-Appeals Scheme,2023 pursuant to amendment in Section 246 of the Income-tax Act by the Finance Act, 2023 (w.e.f. 01.04.2023); The Finance Act, 2023 established a new authority Joint Commissioner of Income-tax (Appeals) [JCIT(A)] to hear the appeals arising from the prescribed orders passed by an AO below the rank of JCIT