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[Cites 0, Cited by 0] [Section 206C] [Entire Act]

Union of India - Subsection

Section 206C(5C) in The Income Tax Act, 1961

(5C)Notwithstanding anything contained in any other law for the time being in force, a return filed on computer media shall be deemed to be a return for the purposes of sub-section (5A) and the rules made thereunder and shall be admissible in any proceedings made thereunder, without further proof of production of the original, as evidence of any contents of the original or of any facts stated therein.