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What is the highest post in IAAS which one can become, if he joins early at the age of 23?

Considering the current situation, he/she will go on to become either a Deputy CAG or an Additional Deputy CAG.

You might have the question whether he/she can become the CAG. The office of the CAG is a political appoinment. Hence that depends on a lot of internal and external factors. There is no guarantee.