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Para 2 - Definitions - Faceless Appeal Scheme, 2020

Extract

..... ppeal under section 246A or section 248 of the Act. (v) “authorised representative” shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (vi) “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; (vii) “automated examination tool” means an algorithm for .....

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Para 2 - Definitions - Faceless Appeal Scheme, 2020

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..... ;designated portal” means the web portal designated as such by the Principal Chief Commissioner or Principal Director General, in charge of the National Faceless Appeal Centre; (xiii) “e-appeal” means the appellate proceedings conducted electronically in 'e-appeal' facility through the registered account of the appellant in designated portal; (xiv) “electronic record” shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 .....

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Para 2 - Definitions - Faceless Appeal Scheme, 2020

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..... tion 143 of the Act; (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 appellant, 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 email at his registered email address, so as to alert him regarding delivery of an electronic com .....

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Para 2 - Definitions - Faceless Appeal Scheme, 2020

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..... l address made available by the addressee to the income-tax authority or any person authorised by such authority; (xxiii) “registered mobile number” means the mobile number of the appellant, or his authorised representative, appearing in the user profile of the electronic filing account registered by the appellant in the designated portal; (xxiv) “Rules” means the Income-tax Rules, 1962; (xxv) “video conferencing or video telephony” means the technological sol .....

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Para 2 - Definitions - Faceless Appeal Scheme, 2020

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