https://www.taxtmi.com/acts?id=23242 A signed statement made before a gazetted officer during an inquiry or proceeding under the Act is admissible in prosecution to prove its contents when the declarant is unavailable-dead, unlocatable, incapable, kept away by an adverse party, or whose attendance would cause unreasonable delay or expense. If the declarant is examined, the Court may admit the prior statement if admission serves the interests of justice. These relevance rules also apply, as far as possible, to non court proceedings under the Act. en-us Mon, 28 Nov 2016 12:01:39 +0530 Mon, 28 Nov 2016 18:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23242 A signed statement made before a gazetted officer during an inquiry or proceeding under the Act is admissible in prosecution to prove its contents when the declarant is unavailable-dead, unlocatable, incapable, kept away by an adverse party, or whose attendance would cause unreasonable delay or expense. If the declarant is examined, the Court may admit the prior statement if admission serves the interests of justice. These relevance rules also apply, as far as possible, to non court proceedings under the Act. Act-Rules Bills Mon, 28 Nov 2016 12:01:39 +0530 https://www.taxtmi.com/acts?id=23242