https://www.taxtmi.com/acts?id=3463 Where money, bullion, jewellery, other valuable articles, books of account or documents are found in a person's possession or control during a statutory search or taken into custody and later tendered by the prosecution as evidence against that person (or that person with another), the special evidentiary presumptions and procedural treatment prescribed for materials seized in a search apply, so far as may be, to those assets and records. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 11 Aug 2025 18:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3463 Where money, bullion, jewellery, other valuable articles, books of account or documents are found in a person's possession or control during a statutory search or taken into custody and later tendered by the prosecution as evidence against that person (or that person with another), the special evidentiary presumptions and procedural treatment prescribed for materials seized in a search apply, so far as may be, to those assets and records. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3463