https://www.taxtmi.com/acts?id=56303 Section 3 defines facts, relevancy, facts in issue, documents, evidence, and the standards of proof. Facts include perceptible conditions and conscious mental states, while facts in issue determine asserted or denied rights, liabilities or disabilities. Evidence comprises oral witness statements and documentary evidence, including electronic records. Proof and disproof depend on belief or probability sufficient for a prudent person to act upon the relevant supposition; a fact is not proved when it is neither proved nor disproved. en-us Tue, 29 Sep 2026 13:05:21 +0530 Tue, 29 Sep 2026 13:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56303 Section 3 defines facts, relevancy, facts in issue, documents, evidence, and the standards of proof. Facts include perceptible conditions and conscious mental states, while facts in issue determine asserted or denied rights, liabilities or disabilities. Evidence comprises oral witness statements and documentary evidence, including electronic records. Proof and disproof depend on belief or probability sufficient for a prudent person to act upon the relevant supposition; a fact is not proved when it is neither proved nor disproved. Act-Rules Indian Laws Tue, 29 Sep 2026 13:05:21 +0530 https://www.taxtmi.com/acts?id=56303