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of <h1>New Rule 112F Eases Income Tax Search Requirements During Elections Under Sections 132 and 132A</h1> The circular addresses amendments to the Income Tax Rules, 1962, related to search and seizure operations under sections 132 and 132A of the Income Tax Act, 1961, specifically during election periods. It introduces Rule 112F, which exempts the requirement for assessing or reassessing total income for six preceding assessment years if no evidence or investigation is needed beyond the year of the search. The investigating officer, with approval from the Director General of Income Tax, must certify the connection to the election process and communicate this to the relevant tax authorities.
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