MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 12th September, 2019
(INCOME-TAX)
S.O. 3264(E).–In exercise of the powers conferred by sub-section (3A) of section 143 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:__
1. Short title and commencement.–– (1) This Scheme may be called the E-assessment Scheme, 2019. (2) It shall come into force on the date of its publication in the Official Gazette.
2. Definitions .––
(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;
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Source : https://www.incometaxindia.gov.in/communications/notification/notification_61_2019.pdf