Proof of entries in records or documents

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..... ents in the custo­dy of a wealth-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Act, and all such entries may be proved .....

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..... ds or other documents in its custody.] ------------------ Notes:- 1. Inserted vide Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Original section was omitted by the Taxation Laws (Amendme .....

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