Automated allocation for income-escape assessments enables faceless, risk based issuance and conduct of reassessment and notice processes. Establishes the e-Assessment of Income Escaping Assessment Scheme, 2022, effective from publication, defining automated allocation as algorithmic randomised allocation using technological tools including AI and machine learning. The Scheme requires that assessment, reassessment or recomputation for income escaping assessment and issuance of reassessment notices be conducted through automated allocation in accordance with a Board-formulated risk management strategy, and carried out in a faceless manner consistent with the statutory faceless assessment framework.