A Past Of Taxes - Part 1: Difference between revisions

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Latest revision as of 18:15, 22 August 2026


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If any books of accounts, documents, assets found or seized belong for any transfer pricing other person, the concerned AO shall proceed against other person as provided u/s 153A and 153B. The assessment u/s 153C should be completed with twenty one months of the end for the financial year when the search was conducted like assessment u/s 153A.

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