https://www.taxtmi.com/acts?id=56368 Section 64 establishes the general evidentiary rule governing proof of documentary evidence: documents must ordinarily be proved through primary evidence. Departure from that requirement is permissible only in subsequently specified cases. Primary evidence remains the ordinary and mandatory mode for establishing documentary contents, while alternative forms of proof are confined exclusively to recognised exceptions in legally specified evidentiary circumstances. en-us Tue, 29 Sep 2026 16:46:36 +0530 Tue, 29 Sep 2026 16:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56368 Section 64 establishes the general evidentiary rule governing proof of documentary evidence: documents must ordinarily be proved through primary evidence. Departure from that requirement is permissible only in subsequently specified cases. Primary evidence remains the ordinary and mandatory mode for establishing documentary contents, while alternative forms of proof are confined exclusively to recognised exceptions in legally specified evidentiary circumstances. Act-Rules Indian Laws Tue, 29 Sep 2026 16:46:36 +0530 https://www.taxtmi.com/acts?id=56368