https://www.taxtmi.com/acts?id=21598 A signed statement made before a gazetted officer during an inquiry under the Act is relevant to prove its contents in prosecution when the maker is dead, cannot be found, incapable of giving evidence, kept away by an adverse party, or when obtaining the maker's presence would cause unreasonable delay or expense. Such statements may also be admitted if the maker is examined as a witness and the Court deems admission in the interests of justice. These relevance rules apply, so far as may be, to non-court proceedings under the Act. en-us Wed, 15 Jun 2016 15:06:45 +0530 Wed, 15 Jun 2016 15:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21598 A signed statement made before a gazetted officer during an inquiry under the Act is relevant to prove its contents in prosecution when the maker is dead, cannot be found, incapable of giving evidence, kept away by an adverse party, or when obtaining the maker's presence would cause unreasonable delay or expense. Such statements may also be admitted if the maker is examined as a witness and the Court deems admission in the interests of justice. These relevance rules apply, so far as may be, to non-court proceedings under the Act. Act-Rules Bills Wed, 15 Jun 2016 15:06:45 +0530 https://www.taxtmi.com/acts?id=21598