Assessment notice exemption for search-related possession limits notices for six years, subject to poll-hour and abatement exceptions. Rule 112F exempts the Assessing Officer from issuing notice for assessment or reassessment of the total income for six assessment years preceding the assessment year of a search or requisition where (i) the person is found in possession of money, bullion, jewellery or other valuable articles or (ii) the search/requisition is in an area subject to an election notification or the assets are connected to an ongoing election; exceptions apply for searches after poll hours and where assessments have abated under the provisos to the assessment provisions.