Section 231(8) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(8)The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of appeal to the Appellate Tribunal under sub-section (2), so as to impart greater efficiency, transparency and accountability by-(a)optimising utilisation of the resources through economies of scale and functional specialisation;(b)introducing a team-based mechanism for appeal to the Appellate Tribunal, with dynamic jurisdiction.
