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    <description>Taxpayers must file fresh returns for the searched assessment years together with photocopies of prior returns; amendments to earlier particulars are permissible only if supported by materials found in the panchanama or during the search. Fresh returns may be filed online, and the assessing officer should be notified. The assessing officer ordinarily grants a limited period to file after the search-related notice, commonly about thirty days, though this may vary with case-specific factors.</description>
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