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Presumption as to records or property in certain cases.
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....y record or property is produced by any person or has been resumed or seized from the custody or control of any person or has been frozen under this Act or under any other law for the time being in force,] it shall be presumed that- (i) such records or property belong or belongs to such person; (ii) the contents of such records are true; and (iii) the signature and every other part of suc....
TaxTMI