law: Foreign Exchange Management Act, 1999 
  39. Presumption as to documents in certain cases 
  Where any document- 
  a. is produced or
  
  furnished by any person or has been seized from the custody or control. of any
  
  person, in either case, under this Act or under any other law; or
  b. has been received
  
  from any place outside India (duly authenticated by such authority or person and
  
  in such manner as may be prescribed) in the course of investigation of any
  
  contravention under this Act alleged to have been committed by any person, and
  
  such document is tendered in any proceeding under this Act in evidence against
  
  him, or against him and any other person who is proceeded against jointly with
  
  him. the court or the adjudicating authority, as the case may be, shall- 
  1. presume, unless the
  
  contrary is proved, that the signature and every other part of such document
  
  which purports to be in the handwriting of any particular person or which the
  
  court may reasonably assume to have been signed by, or to be in the handwriting
  
  of, any particular person, is in that person's handwriting and in the case of a
  
  document executed or attested, that it was executed or attested by the person
  
  by whom it purports to have been so executed or attested;
  2. admit the document
  
  in evidence notwithstanding that it is not duly stamped, if such document is
  
  otherwise admissible in evidence;
  3. in a case falling under
  
  clause ( i ), also presume, unless the contrary is
  
  proved, the truth of the contents of such document.