https://www.taxtmi.com/acts?id=2032 Section 39 establishes rebuttable presumptions for documents produced, furnished, or seized from a person's custody or control, and for duly authenticated documents received from outside India during an investigation. Signatures, handwriting, execution, and attestation are presumed genuine unless disproved. Qualifying documents may be admitted despite being unstamped if otherwise admissible. The contents of documents produced, furnished, or seized are also presumed true unless rebutted. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 27 Aug 2026 17:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2032 Section 39 establishes rebuttable presumptions for documents produced, furnished, or seized from a person's custody or control, and for duly authenticated documents received from outside India during an investigation. Signatures, handwriting, execution, and attestation are presumed genuine unless disproved. Qualifying documents may be admitted despite being unstamped if otherwise admissible. The contents of documents produced, furnished, or seized are also presumed true unless rebutted. Act-Rules FEMA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2032