Explanation:

Second option is correct.

The income tax (I-T) department has launched a special electronic grievance redressal system called e-Nivaran in order to fast track taxpayers’ complaints and ensure early resolution.

A separate window for grievance redressal has been launched recently in the income tax business application—the new smart electronic platform for the regular operations of the department.

The facility is called e-Nivaran (electronic solution) and acts to integrate all online and physical complaints gathered by the department at this platform which will be monitored by the assessing officer of the case up to the supervisory officers in a paperless environment.