Insertion of new section 292C

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..... unt, etc. "292C. Where any books of account, other documents, money, bullion, jewellery or other valuable article or thing are or is found in the possession or control of any person in the course of a search under section 132, it may, in any proceeding under this Act, be presumed - (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing b .....

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