https://www.taxtmi.com/acts?id=48969 A statutory rebuttable presumption applies to books of account, documents, money, bullion, jewellery, virtual digital assets and other valuable articles found in a person's possession or control during a search or survey: presuming ownership by that person, the truth of documentary contents, the authenticity of handwriting and signatures, and due stamping and execution of stamped or attested documents. The same presumptions apply to items delivered to the requisitioning officer under the requisition procedure, treating them as if found during a search. en-us Fri, 14 Feb 2025 14:38:53 +0530 Fri, 14 Feb 2025 14:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48969 A statutory rebuttable presumption applies to books of account, documents, money, bullion, jewellery, virtual digital assets and other valuable articles found in a person's possession or control during a search or survey: presuming ownership by that person, the truth of documentary contents, the authenticity of handwriting and signatures, and due stamping and execution of stamped or attested documents. The same presumptions apply to items delivered to the requisitioning officer under the requisition procedure, treating them as if found during a search. Act-Rules Bills Fri, 14 Feb 2025 14:38:53 +0530 https://www.taxtmi.com/acts?id=48969