TaxTMI 
TaxTMI 
Taking of evidence
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....egulation (1), the Commission 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 ....
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....iness, including entries in any public or other 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 p....
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....country not forming part of India as genuine and accurate, if the document purports 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) adm....
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....presumption as to electronic agreements; (h) section 86 - presumption as to electronic records and electronic signatures; (i) section 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 - presumpt....