E-Verification Scheme definitions set digital communication, electronic records and automated risk tools for income tax verification. Defines operative terms for electronic verification under the Income tax Act: identities and contact points (addressee, authorised representative, registered account, registered e mail and mobile) and their acceptable sources, the Commissioner of Income tax (e Verification) and Prescribed Authority; and technical concepts for administration and selection, including computer system/resource, electronic record, digital signature, video telephony, an automated allocation system and a risk management strategy using AI/ML, with scrutiny assessment linked to specified assessment provisions.