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1. Short title and commencement.--(1) This Scheme may be called the e-Assessment of Income Escaping Assessment Scheme, 2022.

(2) It shall come into force with effect from the date of its publication in the Official Gazette.

2. Definitions.-(1) In this Scheme, unless the context otherwise requires, -

(a) "Act" means the Income-tax Act, 1961 (43 of 1961);

(b) "automated allocation" 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.

(b) "automated allocation" means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and

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                                              NC: 2025:KHC:33738



HC-KAR                                             AND 1 OTHER


                     machine learning, with a         view   to
                     optimise the use of resources.

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                                                      NC: 2025:KHC:33738



HC-KAR                                                  AND 1 OTHER

artificial intelligence and machine learning, with a view to optimise the use of resources;"

Further section 3 of the said scheme deals with vesting of the jurisdiction with the Assessing Officer, which again for ready reference is being reproduced herein under:
"(b) vesting the jurisdiction with the Assessing Officer as referred to in section 124 of the Act, shall be in a faceless manner, through automated allocation, in accordance with and to the extent provided in--
"In this Scheme, unless the context otherwise requires,--
(a) 'Act' means the Income-tax Act, 1961 (43 of 1961);
(b) 'automated allocation' 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."

And the scope of the scheme again has been envisaged in section 3 of the said scheme, which again for ready reference is being reproduced herein under: