Electronic filing of first appeal before CIT(Appeals)

Government of India

Ministry of Finance

Department of Revenue

Central Board of Direct Taxes

PRESS RELEASE

New Delhi, 30th December, 2015

Subject: Electronic filing of first appeal before CIT(Appeals) – reg.

It is the endeavour of the Income tax Department to digitise various functions of the

Summary of the Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014 (GST)

The Constitution (One Hundred and Twenty- Second Amendment) Bill, 2014 was introduced in the

Lok Sabha on December 19, 2014 which seeks to amend the Constitution to introduce the goods and 

services tax (GST). Consequently, the GST subsumes various central indirect taxes including the 

Central Excise Duty, Countervailing Duty, Service Tax, etc. It also subsumes state value added tax, 

octroi and entry tax, luxury tax, etc.