Para 2 - Definitions - e-Settlement Scheme, 2021

..... ised 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) .....

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Para 2 - Definitions - e-Settlement Scheme, 2021

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..... ctronic 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 unde .....

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Para 2 - Definitions - e-Settlement Scheme, 2021

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..... ddress 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 expressi .....

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Para 2 - Definitions - e-Settlement Scheme, 2021

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