Notice exemption for past assessment years after search permits rules to restrict Assessing Officer from issuing prior-year notices.

The amendment delegates to the Central Government power to make rules specifying classes of cases in which the Assessing Officer shall not be required to issue notice for assessing or reassessing total income for the six assessment years immediately preceding the assessment year in which a search is conducted or requisition is made, except where any assessment or reassessment has abated.

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