https://www.taxtmi.com/acts?id=52035 Presumption applies to assets, books, documents and electronic information found in searches or taken into custody and delivered to a requisitioning officer when such material is tendered by the prosecution as evidence against the person from whose possession it was obtained (or that person together with the other person referenced), and the procedural effects of section 247(7) apply to those items so far as may be. en-us Thu, 14 Aug 2025 18:45:02 +0530 Mon, 08 Sep 2025 16:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52035 Presumption applies to assets, books, documents and electronic information found in searches or taken into custody and delivered to a requisitioning officer when such material is tendered by the prosecution as evidence against the person from whose possession it was obtained (or that person together with the other person referenced), and the procedural effects of section 247(7) apply to those items so far as may be. Act-Rules Income Tax Thu, 14 Aug 2025 18:45:02 +0530 https://www.taxtmi.com/acts?id=52035