Para 2 - Definitions - Faceless Inquiry or Valuation 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.