Presumption as to documents in certain cases

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..... any place outside India in the course of investigation of any offence alleged to have been committed by any person under this Act, and such document is tendered by the prosecution in evidence against him or against him and any other person who is tried jointly with him, the court shall - (a) presume, unless the contrary is proved, that the signature and every other part of such document which .....

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..... ) of section 110 1 [ a Magistrate under sub-section (1C), or Commissioner (Appeals) under sub-section (1D), of section 110 ] . ************ NOTES:- 1. Inserted vide THE FINANCE ACT, 2021 dated 28-03-2021 w.e.f. 28-03-2021 - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - tax .....

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