Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Authority Records Admissible as Evidence in Black Money Act Offences; Originals or Certified Copies Required</h1> Entries in records or documents held by a tax authority are admissible as evidence in proceedings for prosecuting offences under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. These entries can be proven by producing the original records or documents containing the entries, or by providing a certified copy of these entries, verified by the tax authority as a true copy of the original.
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