https://www.taxtmi.com/acts?id=3499 Where books of account, other documents, money, bullion, jewellery or other valuable articles are found in a person's possession or control in the course of a search or survey, it may be presumed in proceedings under the Income-tax Act that the items belong to that person, that the contents of such books and documents are true, and that signatures and handwriting on them are those of the persons they purport to be; similar presumptions apply when such items are delivered to the requisitioning officer under requisition and custody procedures, treating the delivery as if the items had been found in a search. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 04 Aug 2025 16:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3499 Where books of account, other documents, money, bullion, jewellery or other valuable articles are found in a person's possession or control in the course of a search or survey, it may be presumed in proceedings under the Income-tax Act that the items belong to that person, that the contents of such books and documents are true, and that signatures and handwriting on them are those of the persons they purport to be; similar presumptions apply when such items are delivered to the requisitioning officer under requisition and custody procedures, treating the delivery as if the items had been found in a search. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3499