TMI BlogProof of entries in records or documents.X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of any person for an offence under this Chapter. (2) The entries referred to in sub-section (1) may be proved by the production of- (a) the records or other documents (containing such entries) in the custody of the tax authority; or (b) a copy of the entries certified by that authority under its signature, as true copy of the original entries contained in the records or other document ..... X X X X Extracts X X X X X X X X Extracts X X X X
|