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Aktuelle Version vom 15. August 2026, 12:26 Uhr

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Through the proposed DTC / GST legislations, the government has acknowledged the demand of new revenue system but the proposed new laws apparently appear staying even more complicated then today's one.

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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 of the end from the financial year when the search was conducted like assessment u/s 153A.

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