TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 2000 (21 of 2000); (c) applicant means the assessee who had filed an application under section 245C of the Act and such application is a pending application; (d) authorised 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 2 of the Information Technology Act, 2000 (21 of 2000); (j) electronic mode means any communication by way of an e-mail, video-telephony or video conferencing or any other electronic media; (k) electronic record shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (l) email or el ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ress available in the electronic filing account of the addressee registered in the designated portal; or (ii) the e-mail address available in the last income-tax return furnished by the addressee; or (iii) the e-mail address available in the Permanent Account Number database relating to the addressee; or (iv) in the case of addressee being an individual who possesses the Aadhaar number, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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