https://www.taxtmi.com/acts?id=40771 The Scheme designates Act as the Income-tax Act, 1961 and defines automated allocation as an algorithm for randomised allocation of cases using technological tools including artificial intelligence and machine learning to optimise use of resources; words not defined in the Scheme shall have the meanings assigned to them in the Act. en-us Tue, 29 Mar 2022 16:26:04 +0530 Tue, 29 Mar 2022 16:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40771 The Scheme designates Act as the Income-tax Act, 1961 and defines automated allocation as an algorithm for randomised allocation of cases using technological tools including artificial intelligence and machine learning to optimise use of resources; words not defined in the Scheme shall have the meanings assigned to them in the Act. Act-Rules Direct Taxes Tue, 29 Mar 2022 16:26:04 +0530 https://www.taxtmi.com/acts?id=40771