https://www.taxtmi.com/acts?id=56479 A witness may testify to facts stated in a document of the kind referred to in section 159 despite lacking specific recollection, if satisfied that the facts were correctly recorded. A book-keeper may testify about transactions recorded in regularly maintained business books if the book-keeper knows that the books were correctly kept, notwithstanding forgotten individual transactions. en-us Tue, 29 Sep 2026 18:56:14 +0530 Tue, 29 Sep 2026 18:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56479 A witness may testify to facts stated in a document of the kind referred to in section 159 despite lacking specific recollection, if satisfied that the facts were correctly recorded. A book-keeper may testify about transactions recorded in regularly maintained business books if the book-keeper knows that the books were correctly kept, notwithstanding forgotten individual transactions. Act-Rules Indian Laws Tue, 29 Sep 2026 18:56:14 +0530 https://www.taxtmi.com/acts?id=56479