Section 292C Presumption as to assets books of account.

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The Tax Publishers [1][292C. Presumption as to assets books of account. [2][(1)] 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[3][or survey under Section 133A], it may, in any proceeding under this Act, be presumed SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

[1][292C. Presumption as to assets books of account.

[2][(1)] 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[3][or survey under Section 133A], it may, in any proceeding under this Act, be presumed