Notice for escaped income: issuance requires information suggesting escape and prior specified-authority approval under reassessment procedures. Before making an assessment, reassessment or recomputation under the reassessment regime and subject to section 148A, the Assessing Officer must serve a notice requiring the assessee to furnish a return for the relevant previous year and treat that return as if filed under the return-filing provisions; no notice may be issued unless information suggests income has escaped assessment and the Assessing Officer has obtained prior approval of the specified authority. Information suggesting escape includes risk-management flagged information and final objections by the Comptroller and Auditor General, and certain searches, surveys, seizures or requisitions related to the assessee are deemed to provide such information for prior years.