Definitions

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....formation Technology 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) "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); (e) "computer system" sh....

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....e case may be; (i) "Dispute Resolution Committee" means the Dispute Resolution Committee constituted in accordance with the provisions of sub-section (1) of section 245MA of the Act read with rule 44DAA of the Income-tax Rules, 1962;  (j) "electronic record" shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Info....

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....nt" of the assessee means the electronic filing account registered by the assessee in designated portal; (o) "registered e-mail address" means the e-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 ....

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....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; (q) "Rules" means the Income-tax Rules, 1962; (r) "specified conditions" means the specified conditions referred to in clause (a) of the Explanation to section 245MA of the Act; (s) "s....