Assessment notices for relevant years require evidence of escaped income as asset before issuance. Amendment conditions issuance of assessment/reassessment notices under section 153A for relevant assessment year or years beyond six years (up to ten years) on three cumulative grounds: the Assessing Officer must possess evidence showing income represented as an asset has escaped assessment and amounts to or likely amounts to fifty lakh rupees or more; that such income or part thereof has escaped assessment for those year(s); and that the search under section 132 or requisition under section 132A was initiated or made on or after April 1, 2017. 'Relevant assessment year' and 'asset' are defined.