The question asks which government mission or scheme includes the formulation of GIS-based master plans as a sub-scheme or component.
Let's consider the missions:
(a) Smart Cities Mission (SCM): Launched in 2015, SCM focuses on developing smart infrastructure and services in selected cities. While GIS is extensively used in smart city projects for planning, monitoring, and management, the formulation of entirely new city-wide GIS-based master plans as a primary sub-scheme might not be its core focus for all 100 cities (many focus on ABD and Pan-City solutions). However, GIS adoption is integral.
(b) Jawaharlal Nehru National Urban Renewal Mission (JNNURM): Launched in 2005 (and concluded around 2014), JNNURM focused on urban infrastructure and governance reforms in select cities. Preparation of City Development Plans (CDPs) was a key requirement, and GIS was encouraged, but it predates the stronger emphasis on GIS-based master planning seen in later schemes.
(c) Shyama Prasad Mukherji Rurban Mission (SPMRM): Launched in 2016, this mission aims to develop clusters of villages that preserve and nurture the essence of rural community life while providing urban amenities and economic opportunities (i.e., "rurban" clusters). Planning for these clusters (Integrated Cluster Action Plans - ICAPs) uses spatial tools, but "master plan" in the traditional urban sense for large cities is different.
(d) Atal Mission for Rejuvenation and Urban Transformation (AMRUT): Launched in 2015, AMRUT focuses on providing basic urban infrastructure in 500 select cities and towns, such as water supply, sewerage, drainage, urban transport, and green spaces. A significant reform agenda under AMRUT is related to urban planning capacity building and the formulation of Master Plans/Development Plans. Specifically, one of the sub-schemes under AMRUT is dedicated to the "Formulation of GIS based Master Plan for AMRUT Cities." This sub-scheme aims to assist cities in preparing or revising their master plans using modern GIS technology to enable better spatial planning and decision-making.
Therefore, the formulation of GIS-based master plans is a specific sub-scheme under the Atal Mission for Rejuvenation and Urban Transformation (AMRUT).
\[ \boxed{\text{Atal Mission for Rejuvenation and Urban Transformation}} \]