E-Assessment scheme established to govern electronic procedures for assessing income escaping assessment upon Gazette publication. An administrative scheme establishing the e-Assessment of Income Escaping Assessment Scheme, 2022 is notified under section 151A (sub sections (1) and (2)) of the Income-tax Act; the scheme governs electronic procedures for assessing income escaping assessment and shall come into force upon publication in the Official Gazette as an exercise of the Central Government's statutory powers.