https://www.taxtmi.com/article/detailed?id=10760 The article examines the scope of evidence under the Income-tax Act, 1961, noting that although the Indian Evidence Act is not expressly referenced, its principles inform tax proceedings. It outlines statutory duties to produce evidence on notice, the admissibility and presumptive weight of material found during searches or requisitions, the Settlement Commission's and authorities' powers to examine or return cases and to use records or certified copies in prosecutions, and the power to grant immunity for full disclosure to secure evidence of concealment or evasion. en-us Wed, 19 Oct 2022 10:14:35 +0530 Wed, 19 Oct 2022 10:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10760 The article examines the scope of evidence under the Income-tax Act, 1961, noting that although the Indian Evidence Act is not expressly referenced, its principles inform tax proceedings. It outlines statutory duties to produce evidence on notice, the admissibility and presumptive weight of material found during searches or requisitions, the Settlement Commission's and authorities' powers to examine or return cases and to use records or certified copies in prosecutions, and the power to grant immunity for full disclosure to secure evidence of concealment or evasion. Articles Other Topics Wed, 19 Oct 2022 10:14:35 +0530 https://www.taxtmi.com/article/detailed?id=10760