Relevancy or usefulness of books of accounts and other documents u/s 132(i).

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....grant from that country to lead the evidence necessary to prove his/her claim that a particular sum of money or personal jewellery etc., has been brought over by him/her form that country. 2. In order to avoid inconvenience to persons of Indian origin migrating from Sri Lanka, in their income-tax assessments in India, the Board consider that the cases of bonafide migrants from that country should....

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....not assessed as resident in India either for the assessment year preceeding the year in which he migrated or for earlier years. (iv) The assessee has intimated the Income-tax Officer concerned about the sum brought over and the date(s) of its introduction in the books of account within two months of the date of his arrival in India and in the case of persons who have already migrated, by the 30th....