https://www.taxtmi.com/acts?id=40779 The Scheme defines the Act as the Income-tax Act, 1961 and provides that words not defined herein have the meanings assigned in the Act. It defines automated allocation as an algorithm for randomised allocation of cases using technological tools, including artificial intelligence and machine learning, intended to optimise resource use for case distribution under the faceless inquiry framework. en-us Wed, 30 Mar 2022 17:54:15 +0530 Wed, 30 Mar 2022 17:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40779 The Scheme defines the Act as the Income-tax Act, 1961 and provides that words not defined herein have the meanings assigned in the Act. It defines automated allocation as an algorithm for randomised allocation of cases using technological tools, including artificial intelligence and machine learning, intended to optimise resource use for case distribution under the faceless inquiry framework. Act-Rules Direct Taxes Wed, 30 Mar 2022 17:54:15 +0530 https://www.taxtmi.com/acts?id=40779