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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>E-Verification Scheme definitions set digital communication, electronic records and automated risk tools for income tax verification.</h1> 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.

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