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Latest revision as of 19:47, 28 July 2026

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During the great transfer pricing Depression and World War II, really income tax rate rose again, reaching 91% in war; this top rate remained in force until '64.

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 be also completed with twenty one months over end within the financial year when the search was conducted like assessment u/s 153A.

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