Proof of entries in tax records admissible as evidence in prosecutions when produced or certified by the tax authority. Entries in records or other documents in the custody of an income tax authority are admissible in prosecution proceedings and may be proved by producing ... Summary
Proof of entries in tax records admissible as evidence in prosecutions when produced or certified by the tax authority.
Entries in records or other documents in the custody of an income tax authority are admissible in prosecution proceedings and may be proved by producing the original records or a copy certified by the authority as a true copy of the entries in its custody.
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