Presumption of authenticity and ownership for documents found in searches makes contents and signatures presumptively genuine in tax proceedings. Section 42D provides that where books, documents, articles or money are found in a person's possession or control during a search under section 37A, it may be presumed in proceedings under the Act that the items belong to that person, that the contents of such books or documents are true, and that signatures, handwriting and any stamping, execution or attestation on those documents are authentic and attributable to the persons they purport to be from.