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<h1>Direct Taxes Code Bill 2009: Clause 244 Presumes Seized Assets as Evidence Under Sections 139, 140, 241, and 277.</h1> The Direct Taxes Code Bill, 2009, under Clause 244, establishes a presumption regarding assets and books of account in certain cases. This clause specifies that the provisions of section 277 apply to any material found in a person's possession or control if such material has been seized under section 139 or requisitioned under section 140. The material can be used as evidence by the prosecution against the individual in possession or both the individual and another person as referred to in section 241.