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If any books of accounts, kontol documents, assets found or seized belong for any other person, the concerned AO shall proceed against other person as provided u/s 153A and 153B. The assessment u/s 153C should additionally be completed with twenty one months of the transfer pricing end belonging to the financial year when the search was conducted like assessment u/s 153A. There greater level of businesses and individuals out there doing what she can in order to paying the HVUT.
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