| http://www.w3.org/ns/prov#value | - (2) Where any proceeding for prosecution has been taken against any person under this Act, any statement made on account or other document produced by such person before 612 [any Wealth-tax authority (not being an Inspector of Income-tax)] shall not be inadmissible as evidence for the purpose of such proceedings merely on the ground that such statement was made or such account or other document wa
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