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Filing taxes is a confusing and complex process begin with for some. Making errors will happen from in order to time, however the one thing you do not want to do is understate the income you make. Underreporting earnings is one way to obtain the IRS hopping mad.

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If any books of accounts, documents, assets found or seized belong to 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 over end within the transfer pricing financial year when the search was conducted like assessment u/s 153A.

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