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Rule112F
The Income-tax Rules, 1962

Class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year

In force From 01 Apr 1962 Act S.O. 969 of 1962 As on 16 Oct 2026

Act S.O. 969 of 1962 Ministry Finance Enacted 26 Mar 1962 In force 01 Apr 1962

Rule 112F of the Income-tax Rules, 1962 deals with class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year. The class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessing or reassessing the total income for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made, shall The Act came into force on 01 Apr 1962.

The class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessing or reassessing the total income for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made, shall be the cases— (i) where, as a result of a search under sub-section (1) of section 132 of the Act or a requisition made under section 132A of the Act, a person is found to be in possession of any money, bullion, jewellery or other valuable articles or things, whether 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 requisitioned are connected in any manner to the ongoing election in an assembly or Parliamentary constituency:

Provided that this rule shall not be applicable to cases where such search under section 132 or such requisition under section 132A has taken place after the hours of poll so notified:

Provided further that this rule shall not be applicable to cases where any assessment or reassessment has abated under the second proviso to section 153A and where any assessment or reassessment has abated under section 153C.

Rule 112F, The Income-tax Rules, 1962 (Act S.O. 969 of 1962).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 30 Rent, rates, taxes, repairs and insurance for buildings
  2. Income-tax Act s. 132 Search and seizure
  3. Income-tax Act s. 132A Powers to requisition books of account, etc
  4. Income-tax Act s. 153A Assessment in case of search or requisition
  5. Income-tax Act s. 153C Assessment of income of any other person
  6. Representation of the People Act s. 56 Fixing time for poll

Questions about Rule 112F

What does Rule 112F of the Income-tax Rules deal with?

Rule 112F of the Income-tax Rules is headed "Class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessment or reassessment of the total income for six assessment years immediately preceding the assessment year". The class or classes of cases in which the Assessing Officer shall not be required to issue notice for assessing or reassessing the total income for six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted or requisition is made, shall

How do I find court cases under Rule 112F of the Income-tax Rules?

In judgments and charge sheets this rule is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Rules 1962 112F, rule 112F Income Tax Rules 1962, rule 112F of the Income-tax Rules. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Rule 112F of the Income-tax Rules, and has it changed?

Its own text turns on Income-tax Act 30 (Rent, rates, taxes, repairs and insurance for buildings), Income-tax Act 132 (Search and seizure), Income-tax Act 132A (Powers to requisition books of account, etc), Income-tax Act 153A (Assessment in case of search or requisition), and on 2 further provisions, so none of them can safely be read on its own.

When did Rule 112F of the Income-tax Rules come into force?

Rule 112F of the Income-tax Rules, cited as Income Tax Rules 1962 112F, came into force on 01 Apr 1962, having been enacted on 26 Mar 1962. It is in force as at the date shown on this page.

Other rules of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Parsed from the consolidated PDF the Income Tax Department publishes on incometaxindia.gov.in. That document is typeset, not scanned, so the text here is the Department's own characters and not a reading of an image. India Code carries no copy of these Rules. This page is not a substitute for legal advice.