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Presumption as to assets, books of account, etc

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....mputer system as defined in section 261(e) or any computer system containing the said information, is found in the possession or control of any person in the course 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 documents, money, bullion, jewellery, virtual digital asset or other valuable art....

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Presumption as to assets, books of account, etc