(6)For the purposes of this section and section 281, the information with the Assessing Officer which suggests that the income chargeable to tax has escaped assessment means—(a)any information in the case of the assessee for the relevant tax year as per the risk management strategy formulated by the Board from time to time;(b)any audit objection to the effect that the assessment in the case of the assessee for the relevant tax year has not been made as per this Act;(c)any information received under an agreement referred to in section 159 of this Act;(d)any information made available to the Assessing Officer under the scheme notified under section 260;(e)any information which requires action in consequence of the order of a Tribunal or a Court;(f)any information in the case of the assessee emanating from the survey conducted under section 253, other than under sub-section (4) of the said section;(g)any directions in the case of the assessee given by the Approving Panel under section 274(6);(h)any finding or direction contained in an order passed by any authority, Tribunal or court in any proceeding under this Act by way of appeal, reference or revision, or by a Court in any proceeding under any other law.
