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<h1>Understanding Income Escaping Assessment: Notice Issuance Under Section 148 and Order Under Section 148A(d) Explained</h1> The procedure for income escaping assessment under Section 147 involves the Assessing Officer issuing a notice under Section 148 to the assessee, along with an order under Section 148A(d). The assessee must furnish a return of income within three months, extendable by the Assessing Officer. The notice must be in the prescribed form and manner. It is issued when there is information suggesting income has escaped assessment, requiring prior approval from a specified authority unless an order under Section 148A(d) has been made with such approval. The provisions of the Income-tax Act apply as if the return were under Section 139.