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of <h1>Presumption of Ownership: Assets and Documents Found in Searches Under Income Tax Act Section 278D and Section 132A.</h1> Section 278D of the Income Tax Act addresses presumptions related to assets, books of account, and documents found during searches or taken into custody. When such items are discovered in a person's possession during a search under Section 132, or taken into custody under Section 132A, they can be used as evidence by the prosecution against the individual for offenses under the Act. The provisions of Section 132(4A) apply to these assets or documents, allowing the presumption that they belong to the person from whom they were found or taken.
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