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....s, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources; (vi) "automated examination tool" means an algorithm for standardised examination of draft orders, by using suitable technological tools, including artificial intelligence and machine learning, with a view to reduce the scope of discretion; (vii) "Board" means Central Board of Direct Taxes constituted under the Central Board of Revenues Act, 1963 (54 of 1963); (viii) "computer resource" shall have the same meaning as assigned to them in clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (ix) "computer system" shall have the same meaning as assign....

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....gned to in clause (b) of sub-section (15) of section 144C of the Act;] (xvi) "email" or "electronic mail" and "electronic mail message" means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message.; (xvii) "hash function" and "hash result" shall have the same meaning as assigned to them in the Explanation to sub-section (2) of section 3 of the Information Technology Act, 2000 (21 of 2000); (xviii) "Mobile app" shall mean the application software of the Income-tax Department developed for mobile devices which is downloaded and install....