Home / 
Presumption as to assets, books of account, etc.
X X X X Extracts X X X X
X X X X Extracts X X X X
....r 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 signature and every other part of such bo....
TaxTMI
TaxTMI