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    <title>Income-tax (fourteenth amendment) rules, 2012 - insertion of rule 112f</title>
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    <description>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.</description>
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      <pubDate>Thu, 04 Oct 2012 00:00:00 +0530</pubDate>
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