Document authenticity presumptions permit admission of qualifying foreign-exchange evidence, while contents remain rebuttably true for seized or furnished documents.

Section 39 establishes rebuttable presumptions for documents produced, furnished, or seized from a person's custody or control, and for duly authenticated documents received from outside India during an investigation. Signatures, handwriting, execution, and attestation are presumed genuine unless disproved. Qualifying documents may be admitted despite being unstamped if otherwise admissible. The contents of documents produced, furnished, or seized are also presumed true unless rebutted.

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