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4) Do about to retire? Any amounts withdrawn from a retirement plan before your 59 1/2 are controlled by early withdrawal penalties plus it'll be treated as regular taxable income. No early withdrawals!

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

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