TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... section 288 of the Act; (vi) 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 optimise the use of resources; (vii) 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; (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 have the same meaning as assigned to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to sub-section (2) of section 3 of the Information Technology Act, 2000 (21 of 2000); (xvii) Mobile app shall mean the application software of the Income-tax Department developed for mobile devices which is downloaded and installed on the registered mobile number of the appellant; 1 [ (xviii) National Faceless Assessment Centre shall mean the National e-Assessment Centre set up under the scheme notified under sub-section (3A) of section 143 of the Act or the National Faceless Assessment Centre referred to in section 144B of the Act, as the case may be; ] (xix) originator shall have the same meaning as assigned to it in clause (za) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d representative, appearing in the user profile of the electronic filing account registered by the appellant in the designated portal; (xxiv) Rules means the Income-tax Rules, 1962; (xxv) 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 same meaning respectively assigned to them in the Act. ************ NOTES:- 1. Substituted vide NOTIFICATION NO. 26/2021 dated 31-03-2021 w.e.f. 01-04-2021 before it was read as (xviii) National e-Assessment Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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