Proof of entries in records or documents.
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....ntries in the records or other documents in the custody of an income-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Chapter,....
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....iginal entries are contained in the records or other documents in its custody. - Clause 493 of the Bill seeks to provide that entries in the records or other documents in the custody of an income....
TaxTMI