Search-linked reassessment notice exemption applies in specified election-related cases and excludes after-poll searches and abated assessments. Special cases are specified in which the Assessing Officer is not required to issue notice for assessment or reassessment of total income for the six assessment years immediately preceding the assessment year relevant to the previous year in which a search is conducted or requisition is made. The rule applies where a search under section 132 or requisition under section 132A leads to possession of money, bullion, jewellery or other valuable articles or where the search or requisition is connected with an election-notified constituency, subject to exclusions for searches after notified poll hours and for abated assessments under sections 153A and 153C.