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of <h1>Tax Officials Gain Stronger Evidence Powers Under New Section 36 Wealth-Tax Act Provision for Record Admissibility</h1> A new section 36 is inserted into the Wealth-tax Act, addressing evidentiary standards for records maintained by wealth-tax authorities. The provision allows entries in official documents to be admitted as evidence in prosecutorial proceedings, permitting proof through original records or certified copies signed by the relevant tax authority, facilitating legal documentation and enforcement mechanisms in tax-related cases.
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