E-assessment expanded to include best-judgment assessments and re-assessments in income-tax processing under administrative guidance. Assessment is the Income-tax Department's examination of a filed return to confirm correctness, including re-assessment and best judgment assessment. Taxpayers must file returns disclosing income, after which the department verifies particulars via assessment. The administrative framework now incorporates an e-assessment scheme for electronic processing, expanded to include best judgment assessments, thereby broadening the procedural scope for processing, reassessing, or determining tax by electronic means under government directions.