TaxTMI 
TaxTMI 
Taking of evidence
X X X X Extracts X X X X
X X X X Extracts X X X X
....mission or the Director General, for the purpose of inquiry or investigation, as the case may be, may - (a) admit evidence taken in the form of verifiable transcripts of tape recordings, unedited versions of video recording, electronic mail, telephone records including authenticated mobile telephone records, written signed unsworn statements of individuals or signed responses to written question....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ther official book, register or record or an electronic record, made by a public servant in the discharge of his official duty, or by any other person in performance of a duty specially enjoined by the law of the country in which such book, register or record or an electronic record is kept, as documentary evidence; (d) admit the opinion of any person acquainted with the handwriting of the perso....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ports to be certified in any manner which is certified by any representative of the National Government of such country to be the manner commonly in use in that country for the certification of copies of such records, including certification by the Embassy or the High Commission of that country in India; (i) admit such documents including electronic records in evidence as may be considered relev....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n 87 - presumption as to electronic signature certificates; (j) section 90 - presumption as to electronic messages; (k) section 91 - presumption as to due execution etc., of documents not produced; (l) section 93 - presumption as to electronic records five years old; may be applicable for the purpose of inquiry or investigation, by the Commission or the Director General, as the case may be.....