E-ASSESSMENT SCHEME, 2019
NOTIFICATION NO. 61, DATED 12.9.2019
NOTIFICATION NO. 62/2019, DATED 12.9.2019
Automated allocation system” means an algorithm/ System/ Process 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
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.
E-Assessment” means the assessment proceedings conducted electronically in ‘e-Proceeding’ facility through assessee’s registered account in designated portal ( Portal –www.Incometaxindiaefilling.gov.in )
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