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of <h1>E-Assessment Scheme 2022: Key Terms Defined Using AI and Machine Learning for Efficient Case Allocation Under Section 1961.</h1> The e-Assessment of Income Escaping Assessment Scheme, 2022, defines key terms for its implementation. 'Act' refers to the Income-tax Act, 1961. 'Automated allocation' is described as an algorithm-based process utilizing technology, including artificial intelligence and machine learning, to randomly assign cases efficiently. Terms not explicitly defined in this Scheme but present in the Income-tax Act, 1961, retain their meanings as per the Act.
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