Para 2 - Definitions - E-dispute Resolution 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) 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); (c) authorised representative shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (d) 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); (e) 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); (f) computer resource of assessee shall include assessee s registered account in designated portal of the Income-tax Department, the Mobile App linked to the registered mobile number of the assessee, or the registered email address of the assessee with his email service provider; (g) 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); (h) 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; (i) Dispute Resolution Committee means the Dispute Resolution Committee constituted in accordance with the provisions of sub-section (1) of section 245MA of the Act read with rule 44DAA of the Income-tax Rules, 1962 ; (j) 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); (k) 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; (l) modified order means an order passed by the assessing officer to give effect to the order of resolution of the Dispute Resolution Committee; (m) Official email of the Dispute Resolution Committee means the email allocated for the purpose of dispute resolution to each Dispute Resolution Committee by the Pr. DGIT (Systems) or DGIT (Systems), as the case may be; (n) registered account of the assessee means the electronic filing account registered by the assessee in designated portal; (o) registered e-mail address means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including- (i) the email address available in the electronic filing account of the addressee registered in the designated portal; or (ii) the e-mail address available in the last income-tax return furnished by the addressee; or (iii) the e-mail address available in the permanent account number database relating to the addressee; or (iv) 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 (v) 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 (vi) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority; (p) registered mobile number of the assessee means the mobile number of the assessee, or his authorised representative, appearing in the user profile of the electronic filing account registered by the assessee in the designated portal; (q) Rules means the Income-tax Rules, 1962 ; (r) specified conditions means the specified conditions referred to in clause (a) of the Explanation to section 245MA of the Act; (s) specified order means the specified order referred to in clause (b) of the Explanation to section 245MA of the Act; (t) 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.