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of <h1>Section 39 FEMA: Presumptions on Document Authenticity and Custody; Foreign Documents Need Authentication for Proceedings.</h1> Section 39 of the FEMA Ready Reckoner outlines presumptions regarding certain documents. It allows the Department to assume the authenticity of signatures and handwriting on documents unless proven otherwise. Documents appearing executed or attested do not require additional evidence for validation, though rebuttal requires contrary evidence. Unstamped documents can be admitted for establishing guilt. Documents found in a person's custody are presumed truthful unless disproven. Authentication under the Foreign Exchange (Authentication of Documents) Rules, 2000, is necessary when documents originate outside India, are part of an investigation, and are used in proceedings against an individual.
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