Definitions 

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....d to it in sub-section (2) of section 288 of the Act; (v) "automated allocation system" means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources; (vi) "Board" means the Central Board of Direct Taxes constituted under the Central Board of Revenues Act, 1963 (54 of 1963); (vii) "computer resource" shall have the same meaning as assigned to it in clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (viii) "computer system" shall have the same meaning as assigned to it in clause (l) of sub-section (1) of section 2 of the....

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....ssigned to them in the Explanation to sub-section (2) of section 3 of the Information Technology Act, 2000 (21 of 2000); (xvi) "Mobile app" shall mean the application software of the Income-tax Department developed for mobile devices which is downloaded and installed on the registered mobile number of the assessee; (xvii) "National Faceless Assessment Centre" shall mean the National e-Assessment Centre set up under the scheme notified under sub-section (3A) of section 143 of the Act or the National Faceless Assessment Centre referred to in section 144B of the Act, as the case may be; (xviii) "originator" shall have the same meaning as assigned to it in clause (za) of sub-section (1) of section ....

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....ss of addressee available in the database of Unique Identification Authority of India ;or (e) in the case of addressee being a company, the e-mail address of the company as available on the official website of Ministry of Corporate Affairs; or (f) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority; (xxiv) "registered mobile number" of the assessee means the mobile number of the assessee, or his authorised representative, appearing in the user profile of the electronic filing account registered by the assessee in the designated portal; (xxv) "review unit" means the review unit set up under the scheme notified under sub-section (3A)....