TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... (21 of 2000); (c) authorised representative shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (d) 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; (e) Commissioner o ..... 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 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); (k) e-mail or electronic mail and electronic mail message means a message or information created or transmitted or received on a computer, computer sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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, the e-mail address of addressee available in the database of Unique Identif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s an algorithm for standardised examination of information, by using suitable technological tools, including artificial intelligence and machine learning, with a view to reduce the scope of risk, as decided by the Board from time to time; (q) rules means Income-tax Rules, 1962 ; (r) scrutiny assessment means assessment under section 143 or section 144 or section 147 or section 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
