Reopening assessments: prior-approval waived where a fit-case order was made, and triggers expanded to include audit objections and exchanged information. The Finance Act amends reassessment procedure to waive further approval where the Assessing Officer, with prior approval of the specified authority, has made a fit-case order to issue a notice; it revises explanations to delete 'flagged' and to expand trigger material to include audit objections alleging non compliance, information from international agreements, information under the notified scheme, and information requiring action after tribunal or court orders; it also removes a sub section reference and substitutes wording with 'where,' effective from the stated date.