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    <title>Risk Management Strategy (RMS) Under Section 148 of the Income-tax Act, 1961</title>
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    <description>RMS is an algorithmic framework that screens Income and Loss Determination Proposals and validates decisions in faceless assessment and reassessment workflows; it mandatorily subjects AU-generated ILDPs to computational scrutiny, triggers RU review where indicated, and operates within an electronic verification ecosystem using AI and machine learning to flag irregularities and guide verification and reassessment actions.</description>
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