TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... ology Act, 2000 (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) computer resource shall have the same meaning as assigned to it in clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (e) 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 ..... the Dispute Resolution Committee constituted in accordance with the provisions of sub-section (1) of section 245MA of the Act read with rule 44DAA of the Income-tax Rules, 1962 ; (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) email or electronic mail and ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered e-mail address means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including- (i) the email address 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 ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portal; (q) Rules means the Income-tax Rules, 1962 ; (r) specified conditions means the specified conditions referred to in clause (a) of the Explanation to section 245MA of the Act; (s) specified order means the specified order referred to in clause (b) of the Explanation to section 245MA of the Act; (t) video conferencing or video telephony means the technological solut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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