Proof of entries in records or documents

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..... ies in the records or other documents in the custody of an income- tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Chapter, a .....

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..... ies are contained in the records or other documents in its custody. ] --------------------------- Notes :- 1. Inserted by the Direct Tax Laws (Amendment) Act, 1989, w.e. .....

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