Para 2 - Definitions - E- Advance Rulings Scheme, 2022

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) advance ruling shall have the same meaning as assigned to it in clause (a) of section 245N of the Act; (iv) applicant means the assessee who had filed an application under section 245Q of the Act; (v) authorised representative shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (vi) 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 eliminate discretion and optimise the use of resources; (vii) Board For Advanced Rulings means the Board for Advance Rulings constituted under section 245-OB of the Act; (viii) computer resource shall have the same meaning as assigned to it 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 it in clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (x) designated portal means the web portal designated as such by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be; (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) electronic mode means any communication by way of an e-mail, video-telephony or video conferencing or any other electronic media; (xiii) 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); (xiv) 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; (xv) Joint Secretary (Foreign Tax and Tax Research) shall mean a person appointed by the Central Government as the Joint Secretary, Foreign Tax and Tax Research in the Department of Revenue, Ministry of Finance; (xvi) Principal Commissioner or Commissioner , in respect of an application, means- (i) the Principal Commissioner or Commissioner of Income-tax, specified in the application; or (ii) the Principal Commissioner or Commissioner of Income-tax designated by the Board in respect of the application; (xvii) 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 e- mail address available in the electronic filing account of the addressee registered in the 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; (xviii) Rules means the Income-tax Rules,1962 ; (xix) Secretary shall mean a Commissioner appointed by Central Board of Direct Taxes as Secretary of Board for Advance Rulings; (xx) video conferencing or 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. (2) Words and expressions used herein and not defined, but defined in the Act, shall have the meaning respectively assigned to them in the Act.