Automated allocation uses AI and machine learning to randomise case assignment under the faceless inquiry framework.

The Scheme defines the Act as the Income-tax Act, 1961 and provides that words not defined herein have the meanings assigned in the Act. It defines automated allocation as an algorithm for randomised allocation of cases using technological tools, including artificial intelligence and machine learning, intended to optimise resource use for case distribution under the faceless inquiry framework.

---

---

---