Presumption as to assets, books of account, etc.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of a search under section 247 or survey under section 253, it may, in any proceeding under this Act, be presumed- (a) that such books of account, other document, money, bullion, jewellery, virtual digital asset or other valuable article or thing belong or belongs to such person; (b) that the contents of such books of account and other document are true; (c) that the sig....