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....on Technology Act, 2000 (21 of 2000); (c) "applicant" means the assessee who had filed an application under section 245C of the Act and such application is a pending application; (d) "authorised representative" shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (e) "automated allocation system" means an algorit....
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....have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (j) "electronic mode" means any communication by way of an e-mail, video-telephony or video conferencing or any other electronic media; (k) "electronic record" shall have the same meaning as assigned to it in clause (t) of sub-section (1) of ....
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....mail address at which an electronic communication may be delivered or transmitted to the addressee, including- (i) the email address available in the electronic filing account of the addressee registered in the designated portal; or (ii) the e-mail address available in the last income-tax return furnished by the addressee; or (iii) the e-mail address available in the Per....