Amendment status not verified — confirm the current text below against the official source.
(1) In this Scheme, unless the context otherwise requires, -- (a) "Act" means the Income-tax Act, 1961 (43 of 1961); (b) "automated allocation" 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; (2) words and expressions used herein and not defined, but defined in the Act, shall have the meaning respectively assigned to them in the Act.