Para 2 - Definitions - Faceless Jurisdiction of Income-tax Authorities Scheme, 2022

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; (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.