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[Cites 0, Cited by 0] [Section 144B(9)] [Section 144B] [Entire Act]

Union of India - Subsection

Section 144B(9)(d) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

(d)"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;