Income-tax (fourteenth amendment) rules, 2012 - insertion of rule 112f

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....43 of 1961) (hereinafter referred to as the Act), the Central Government hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (i) These rules may be called the Income-tax (14th Amendment) Rules, 2012. (ii) They shall come into force from the 1st day of July, 2012. 2. In the Income-tax Rules, 1962, after rule 112E, the following rule shall be inserted, namely....

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.... or not he is the actual owner of such money, bullion, jewellery etc.; and (ii) where, such search is conducted or such requisition is made in the territorial area of an assembly or parliamentary constituency in respect of which a notification has been issued under section 30 read with section 56 of the Representation of the People Act, 1951 (43 of 1951), or where the assets so seized or requisit....