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In very rare cases (as what are the results when supposed hacking crime tax evader had reasonable cause for missing a payment), the penalties will likely be wavered. You might need devote the taxes you’ve still did not pay before going to. If any books of accounts, documents, cibai assets found or seized belong to your 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 from the end belonging to the financial year when the search was conducted like assessment u/s 153A.
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