- In section 153 A of the Income-tax Act, in sub-section (1), after the second proviso, the following proviso shall be inserted with effect from the 1st day of July, 2012, namely: -"Provided also that the Central Government may by rules made by it and published in the Official Gazette (except in cases where any assessment or reassessment has abated under foe second proviso), specify foe class or classes of cases in which foe Assessing Officer shall not be required to issue notice for assessing or reassessing foe total income for six assessment years immediately preceding foe assessment year relevant to the previous year in which search is conducted or requisition is made.".
