(1)In this Scheme, unless the context otherwise requires, -(i)"Act" means the Income-tax Act, 1961 (43 of 1961);(ii)"addressee" shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);(iii)"assessment" means assessment of total income or loss of the assessee under sub-section (3) of section 143 of the Act;(iv)"authorised representative" shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act;(v)"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;(vi)"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;(vii)"Board" means Central Board of Direct Taxes constituted under the Central Board of Revenues Act, 1963 (54 of 1963);(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 them in clause (1) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);(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 email account of the assessee with his email service provider;(xi)"digital signature" shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);(xii)"designated portal" means the web portal designated as such by the Principal Chief Commissioner or Principal Director General, in charge of the National e-assessment Centre;(xiii)"e-assessment" means the assessment proceedings conducted electronically in 'e-Proceeding' facility through assessee's registered account in designated portal;(xiv)"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);(xv)"electronic signature" shall have the same meaning as assigned to it in clause (ta) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);(xvi)"email" or "electronic mail" and "electronic mail message" means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message.;(xvii)"hash function" and "hash result" shall have the same meaning as assigned to them in the Explanation to sub-section (2) of section 3 of the Information Technology Act, 2000 (21 of 2000);(xviii)"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 assessee;(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);(xx)"real time alert" means any communication sent to the assessee, by way of Short Messaging Service on his registered mobile number, or by way of update on his Mobile App, or by way of an email at his registered email address, so as to alert him regarding delivery of an electronic communication;(xxi)"registered account" of the assessee means the electronic filing account registered by the assessee in designated portal;(xxii)"registered e-mail address" means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including?(a)the email address available in the electronic filing account of the addressee registered in designated portal; or(b)the e-mail address available in the last income-tax return furnished by the addressee; or(c)the e-mail address available in the Permanent Account Number database relating to the addressee; or(d)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 Identification Authority of India ;or(e)in the case of addressee being a company, the e-mail address of the company as available on the official website of Ministry of Corporate Affairs; or(f)any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority.(xxiii)"registered mobile number" of the assessee means the mobile number of the assessee, or his authorised representative, appearing in the user profile of the electronic filing account registered by the assessee in designated portal;(xxiv)"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.
