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....ology Act, 2000 (21 of 2000); (c) "authorised representative" shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (d) "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....

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....ture" shall 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 record" shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (k) "e-mail" or "electronic mail" and "electronic mail messa....

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....ee, including- (i) the e -mail 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 permanent account number database relating to the addressee; or (iv) in the cas....

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....individual who possesses the Aadhaar number, the mobile number available with the database of Unique Identification Authority of India. (p) "risk management strategy" means an algorithm for standardised examination of information, by using suitable technological tools, including artificial intelligence and machine learning, with a view to reduce the scope of risk, as decided by the Board ....