TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... ndomised 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 artificial intelligence and machine learning, with a view to reduce the scope of discretion; (vii) Board means Central Board of Direct Taxes constituted under the Central Board of Revenues Act, 1963 (54 of 1963); (viii) computer resource shall have the same meaning as assigned to them in clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (ix) computer system shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible assessee shall have the same meaning as assigned to in clause (b) of sub-section (15) of section 144C of the Act; ] (xvi) email or electronic mail and electronic mail message 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.; (xvii) hash function and hash result shall have the same meaning as assigned to them in the Explanation to sub-section (2) of section 3 of the Information Technology Act, 2000 (21 of 2000); (xviii) Mobile app shall mean the application software of the Income-tax Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icial 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) 4 [ 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 me ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
