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Definitions

..... 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); (iii) assessment means assessment of total income or loss of the assessee under sub-section (3) of section 143 of the Act; (iv) authorised representative shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (v) automated .....

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..... signed to them in clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (x) computer resource of assessee shall include assessee's registered account in designated portal of the Income-tax Department, the Mobile App linked to the registered mobile number of the assessee, or the email account of the assessee with his email service provider; (xi) digita .....

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..... 2 of the Information Technology Act, 2000 (21 of 2000); (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 funct .....

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..... f an electronic communication; (xxi) registered account of the assessee means the electronic filing account registered by the assessee in designated portal; (xxii) registered e-mail address means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including- (a) the email address available in the electronic filing account of the addressee regis .....

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..... orised representative, appearing in the user profile of the electronic filing account registered by the assessee in designated portal; (xxiv) 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 t .....

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