Para 2 - Definitions - E-Settlement Scheme, 2021

2. Definitions . (1) In this Scheme, unless the context otherwise requires, (a) Act means the Income-tax Act, 1961 (43 of 1961); (b) addressee shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (c) applicant means the assessee who had filed an application under section 245C of the Act and such application is a pending application; (d) authorised representative shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (e) 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 eliminate discretion and optimise the use of resources; (f) computer resource shall have the same meaning as assigned to it in clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (g) computer system shall have the same meaning as assigned to it in clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (h) designated portal means the web portal designated as such by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be; (i) digital signature shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (j) electronic mode means any communication by way of an e-mail, video-telephony or video conferencing or any other electronic media; (k) electronic record shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (l) email or electronic mail means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message; (m) e-Settlement means the settlement where proceedings are conducted electronically; (n) Interim Board means the Interim Board for Settlement constituted by the Central Government under section 245AA of the Act; (o) pending application shall have the meaning as assigned to it in clause (eb) of section 245A of the Act; (p) registered e-mail address means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including- (i) the email address available in the electronic filing account of the addressee registered in the designated portal; or (ii) the e-mail address available in the last income-tax return furnished by the addressee; or (iii) the e-mail address available in the Permanent Account Number database relating to the addressee; or (iv) in the case of addressee being an individual who possesses the Aadhaar number, the email address of addressee available in the database of Unique Identification Authority of India; or (v) in the case of addressee being a company, the e-mail address of the company as available on the official website of Ministry of Corporate Affairs; or (vi) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority; (q) settlement means the settlement under Chapter XIX-A of the Act; (r) Rules means the Income-tax Rules,1962; (s) video conferencing or video telephony means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real-time. (2) Words and expressions used herein and not defined but defined in the Act shall have the meaning respectively assigned to them in the Act.