Amendment status not verified — confirm the current text below against the official source.
(1) Every return furnished to the 1 [Authority] which has been certified by the 1 [Authority] to be a return so furnished, shall be deemed to be a return so furnished. (2) Every document, purporting to be certified by the 1 [Authority] to be a copy of a return so furnished, shall be deemed to be a copy of that return and shall be received in evidence as if it were the original return, unless some variation between it and the original return is proved.
Amended up to 2019-03-25View on India Code →