Proof of entries in records or documents

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....ds or other documents in the custo­dy of a wealth-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Act, and all such entri....

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....ined in the records or other documents in its custody.]       ------------------ Notes:- 1. Inserted vide Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Origi....