Report No. 12

323. Marking of exhibits.-

(1) There shall be endorsed on every document which has been placed on the record by any Income-tax authority the following particulars, namely-

(a) the number of the case,

(b) the name of the person producing the document,

(c) the date on which it was produced, and

(d) a statement of its having been so placed on the record; and the endorsement shall be signed or initialled by the Income-tax authority.

(2) Where any Income-tax authority bases any order or any part of the order on any document, the Income-tax authority shall expressly make a reference in its order to such document, giving particulars sufficient to identify the document.