{"id":1726,"date":"2021-11-03T09:10:33","date_gmt":"2021-11-03T09:10:33","guid":{"rendered":"https:\/\/rvkassociates.com\/blog\/?p=1726"},"modified":"2021-11-03T09:10:33","modified_gmt":"2021-11-03T09:10:33","slug":"cbdt-notifies-e-settlement-scheme-2021-to-settle-pending-setcom-application","status":"publish","type":"post","link":"https:\/\/rvks.in\/blogs\/cbdt-notifies-e-settlement-scheme-2021-to-settle-pending-setcom-application\/","title":{"rendered":"CBDT notifies ‘E-settlement scheme, 2021’ to settle pending setcom application."},"content":{"rendered":"

S.O. 4584(E).\u2014In exercise of the powers conferred by sub-section (11) and (12) of section 245D of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:__<\/p>\n

1. Short title and commencement.<\/strong>\u2015(1) This Scheme may be called the e-Settlement Scheme, 2021. (2) It shall come into force on the date of its publication in the Official Gazette.<\/p>\n

2. Definitions.\u2015 (1) In this Scheme, unless the context otherwise requires,\u2015<\/p>\n

    \n
  1. \u201cAct\u201d means the Income-tax Act, 1961 (43 of 1961);<\/li>\n
  2. \u201caddressee\u201d 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);<\/li>\n
  3. \u201capplicant\u201d means the assessee who had filed an application under section 245C of the Act and such application is a pending application;<\/li>\n
  4. \u201cauthorised representative\u201d shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act;<\/li>\n
  5. \u201cautomated allocation system\u201d means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to eliminate discretion and optimise the use of resources;<\/li>\n
  6. \u201ccomputer resource\u201d 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);<\/li>\n
  7. \u201ccomputer system\u201d 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);<\/li>\n
  8. \u201cdesignated portal\u201d means the web portal designated as such by the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems), as the case may be;<\/li>\n
  9. \u201cdigital signature\u201d 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);<\/li>\n
  10. \u201celectronic mode\u201d means any communication by way of an e-mail, video-telephony or video conferencing or any other electronic media;<\/li>\n
  11. \u201celectronic record\u201d 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);<\/li>\n
  12. \u201cemail\u201d or \u201celectronic mail\u201d 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;<\/li>\n
  13. \u201ce-Settlement\u201d means the settlement where proceedings are conducted electronically;<\/li>\n
  14. \u201cInterim Board\u201d means the Interim Board for Settlement constituted by the Central Government under section 245AA of the Act;<\/li>\n
  15. \u201cpending application\u201d shall have the meaning as assigned to it in clause (eb) of section 245A of the Act;<\/li>\n
  16. \u201cregistered e-mail address\u201d means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including-\n