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    <title>Definitions </title>
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    <description>The Scheme defines the operative vocabulary and electronic framework for conducting faceless penalty proceedings under the Income-tax Act, 1961. It designates the web portal, registered account, registered e-mail and registered mobile number as official communication channels, authorises real-time alerts, and incorporates Information Technology Act definitions for electronic records, digital signatures and hash functions. The Scheme also identifies institutional units (Assessment, Review, Technical, Verification) and national/regional faceless assessment centres as the administrative entities, and defines the automated allocation system for algorithmic randomised allocation of cases.</description>
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