S.O. 5187(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 135A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:__
- 1. Short title and commencement.- (1) This Scheme may be called the e-Verification Scheme, 2021. (2) It shall come into force on the date of its publication in the Official Gazette.
- 2. Definitions.- (1) In this Scheme, unless the context otherwise requires,―
- (a) ―Act‖ means the Income-tax Act, 1961 (43 of 1961);
- (b) ―addressee‖ shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information 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) ―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;”
- (e) ―Commissioner of Income –tax (e-Verification)‖ means the prescribed income – tax authority under section 133C of the Act read with rule 12D of the Income-tax Rules,1962;
- (f) ―computer resource‖ shall have the same meaning as assigned to it in clause (k) of subsection (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
- (g) ―computer system‖ shall have the same meaning as assigned to it in clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
- (h) ―designated portal‖ means the web portal designated as such by the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems), as the case may be;
- (i) ―digital signature‖ 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 message‖ means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message;’
- (l) ―Prescribed Authority‖ shall mean any income-tax authority working in the Directorate of Income-tax (Intelligence and Criminal Investigation), who is authorised by the Board to act as such authority for the purposes of this Scheme;
- (m) ―registered account‖ of the assessee means the electronic filing account registered by the assessee in designated portal;
- (n) ―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 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 case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee available in the database of Unique Identification Authority of India; or
- (v) 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
- (vi) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority;
- (o) ―registered mobile number‖ of the addressee means either or both of―
- (i) 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 designated portal;
- (ii) in the case of addressee, being an 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 from time to time;
- (q) ―rules‖ means Income-tax Rules, 1962;
- (r) ―scrutiny assessment‖ means assessment under section 143 or section 144 or section 147 or section 153A or section 153C of the Act;
- (s) ―video telephony‖ means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real-time.
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