https://www.taxtmi.com/acts?id=6462 The provision creates a presumption in wealth-tax proceedings that books, documents, articles or money found in a person's possession during a search belong to that person, that their contents are true, and that signatures and handwriting are genuine. The same presumptive effect applies to books, documents or assets delivered to the requisitioning officer under the requisition mechanism, treated as if found in the person's possession during a search. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 14 Sep 2012 11:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6462 The provision creates a presumption in wealth-tax proceedings that books, documents, articles or money found in a person's possession during a search belong to that person, that their contents are true, and that signatures and handwriting are genuine. The same presumptive effect applies to books, documents or assets delivered to the requisitioning officer under the requisition mechanism, treated as if found in the person's possession during a search. Act-Rules Wealth-tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6462