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Reportable2024 INS 403IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. Of 2024 (@ SPECIAL LEAVE PETITION (CIVIL) NO. 15290 OF 2021)SRIRAM CHITS (INDIA) PRIVATE LIMITED EARLIER

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What is onus of proving form?

The onus of proving form is a document that establishes the responsibility or burden of proof for a specific claim or assertion, often related to tax matters, where the filer must provide evidence to support their position.

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The purpose of the onus of proving form is to clarify the burden of proof that a taxpayer or claimant holds, ensuring they provide adequate evidence for their claims to avoid disputes with tax authorities.

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The information typically required includes personal or business details, specific claims being made, supporting documentation, and any other related information to substantiate the claim.

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