Assessment reassessment: prior approval requirement removed; new basis from scheme-derived information enables reopening of past returns. The amendment removes the requirement of prior approval of the specified authority for issuing reassessment notices under section 148A and adds a proviso ground allowing reassessment where the Assessing Officer has received any information under the scheme notified under section 135A pertaining to income chargeable to tax escaping assessment in the case of the assessee, thereby treating scheme-sourced information as a standalone basis for reopening assessments.