Proof of entries in records: entries held by the gift tax authority are admissible and provable by originals or certified copies.

Entries in records or documents in the custody of the gift tax authority are admissible in evidence in prosecutions under the Act and may be proved either by producing the original records or by producing a copy certified and signed by the custody holding gift tax authority stating it is a true copy of the original entries contained in its records or documents.

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