Para 2 - Definitions - e-Verification Scheme, 2021

..... dquo; 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;” (e) “Commissioner of Income -tax (e-Verification)” means the prescribed income - tax authority under section 133C of the Act read with rule 12D of the Income-tax Rules,1962; (f) “computer resource” shall have the same meaning as assigned to it in clause (k) of sub-se .....

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Para 2 - Definitions - e-Verification Scheme, 2021

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..... 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; (l) “Prescribed Authority” shall mean any income-tax authority working in the Directorate of Income-tax (Intelligence and Criminal Investigation), who is authorised by the Board to act as such authority for the purposes of this Scheme; (m) “registered account” of the assessee means the el .....

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Para 2 - Definitions - e-Verification Scheme, 2021

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..... person authorised by such authority; (o) “registered mobile number” of the addressee means either or both of- (i) 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; (ii) in the case of addressee, being an individual who possesses the Aadhaar number, the mobile number available with the database of Unique Identification Authority of India. (p) “risk m .....

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Para 2 - Definitions - e-Verification Scheme, 2021

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