https://www.taxtmi.com/acts?id=52070 Where books, documents, valuables or electronic information are found in a person's possession or control during a search or survey, it may be presumed that they belong to that person, that their contents are true, that signatures and handwriting are those of the purported person, that stamped or attested documents were duly executed, and that electronic exchanges shown on a computer system were between the parties. Similar presumptions apply to items delivered to a requisitioning officer and treated as if found in possession during a search. en-us Thu, 14 Aug 2025 18:53:17 +0530 Tue, 09 Sep 2025 14:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52070 Where books, documents, valuables or electronic information are found in a person's possession or control during a search or survey, it may be presumed that they belong to that person, that their contents are true, that signatures and handwriting are those of the purported person, that stamped or attested documents were duly executed, and that electronic exchanges shown on a computer system were between the parties. Similar presumptions apply to items delivered to a requisitioning officer and treated as if found in possession during a search. Act-Rules Income Tax Thu, 14 Aug 2025 18:53:17 +0530 https://www.taxtmi.com/acts?id=52070