Section 2(1)(x) in Faceless Assessment Scheme, 2019
(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 [registered e-mail account] [Substituted 'e-mail account' by Notification No. S.O. 741(E)., dated 17.2.2021 (w.e.f. 12.9.2019).] of the assessee with his email service provider;