https://www.taxtmi.com/acts?id=56363 Proof of facts may be established through oral evidence, subject to the exclusion of the contents of documents or electronic records. Oral testimony is available to prove facts generally, but it does not serve as the mode for proving documentary or electronic-record contents. en-us Tue, 29 Sep 2026 16:37:52 +0530 Tue, 29 Sep 2026 16:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56363 Proof of facts may be established through oral evidence, subject to the exclusion of the contents of documents or electronic records. Oral testimony is available to prove facts generally, but it does not serve as the mode for proving documentary or electronic-record contents. Act-Rules Indian Laws Tue, 29 Sep 2026 16:37:52 +0530 https://www.taxtmi.com/acts?id=56363