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Para 2 - Definitions - E-assessment Scheme, 2019

Extract

..... o; shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (v) “automated allocation system” means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources; (vi) “automated examination tool” means an algorithm for standardised examination of draft orders, by using suitable technological tools, including art .....

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Para 2 - Definitions - E-assessment Scheme, 2019

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..... section 2 of the Information Technology Act, 2000 (21 of 2000); (xii) “designated portal” means the web portal designated as such by the Principal Chief Commissioner or Principal Director General, in charge of the National e-assessment Centre; (xiii) “e-assessment” means the assessment proceedings conducted electronically in 'e-Proceeding' facility through assessee's registered account in designated portal; (xiv) “electronic record” shall have the .....

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Para 2 - Definitions - E-assessment Scheme, 2019

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..... ent developed for mobile devices which is downloaded and installed on the registered mobile number of the assessee; (xix) “originator” shall have the same meaning as assigned to it in clause (za) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (xx) “real time alert” means any communication sent to the assessee, by way of Short Messaging Service on his registered mobile number, or by way of update on his Mobile App, or by way of an ema .....

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Para 2 - Definitions - E-assessment Scheme, 2019

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..... as available on the official website of Ministry of Corporate Affairs; or (f) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority. (xxiii) “registered mobile number” of the assessee means the mobile number of the assessee, or his authorised representative, appearing in the user profile of the electronic filing account registered by the assessee in designated portal; (xxiv) “video telephony” means the t .....

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Para 2 - Definitions - E-assessment Scheme, 2019

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