Insertion of new section 42D

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..... . Where any books of account or other documents, articles or things including money are found in the possession or control of any person in the course of a search under section 37A, it may, in any proceeding under this Act, be presumed that - (i) such books of account or other documents, articles or things including money belong to such person; (ii) the contents of such books of account or oth .....

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