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of <h1>Presumption of Ownership and Authenticity of Documents Found Under Income Tax Search Provisions</h1> When any books of account, documents, money, bullion, jewellery, or other valuables are found in a person's possession or control during a search or survey under specified income tax provisions, it is presumed in legal proceedings that these items belong to that person. The contents of such books and documents are presumed to be true, and the signatures or handwriting on them are presumed to be genuine. Additionally, if such items are delivered to an officer under specific requisition provisions, the same presumptions apply as if they were found during a search. These presumptions facilitate the enforcement of tax laws by shifting the evidentiary burden to the person in possession of the items.
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