Deemed accrual of undisclosed income triggers assessment in the year a tax notice is issued under relevant provisions. If undisclosed income or assets acquired before the Scheme commenced are not declared under the Scheme, such income or the asset's value is deemed to have been accrued, arisen or received in the year in which the Assessing Officer issues a notice under the assessment or reassessment provisions, and the Income-tax Act applies to that year accordingly.