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, namel .....

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..... r 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 requisi .....

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