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    Rebuttable Presumptions in Tax Searches : Clause 524 of the Income Tax Bill, 2025 Vs. Section 292C o...
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    Act RulesBills
    Rebuttable Presumptions in Tax Searches : Clause 524 of the Income Tax Bill, 2025 Vs. Section 292C o...
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    Rebuttable presumption in tax searches shifts evidentiary burden to taxpayers and explicitly covers virtual digital assets.
    Clause 524 establishes a rebuttable presumption that items found in search or survey-books, documents, money, bullion, jewellery, other valuables and virtual digital assets-belong to the person in whose possession they were found; that contents of books and documents are true; that signatures and handwriting are authentic; and that stamped, executed or attested documents were duly executed, with identical presumptions applying to items requisitioned to officers as if discovered in a search.

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