Where any document--

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(i) 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

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(ii) 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,

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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--

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(a) 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 or 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;

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(b) admit the document in evidence notwithstanding that it is not duly stamped, if such document is otherwise admissible in evidence;

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(c) in a case falling under clause (i), also presume, unless the contrary is proved, the truth of the contents of such document.

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(1) The Central Government may, by notification, make rules to carry out the provisions of this Act.

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(2) Without prejudice to the generality of the foregoing power, such rules may provide for,--

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(a) the imposition of reasonable restrictions on current account transactions under section 5;

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¹[(aa) the instruments which are determined to be debt instruments under sub-section (7) of section 6;

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(ab) the permissible classes of capital account transactions in accordance with sub-section (2A) of section 6, the limits of admissibility of foreign exchange, and the prohibition, restriction or regulation of such transactions;]

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(b) the manner in which the contravention may be compounded under sub-section (1) of section 15;

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(c) the manner of holding an inquiry by the Adjudicating Authority under sub-section (1) of section 16;

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(d) the form of appeal and fee for filing such appeal under sections 17 and 19;

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(e) the salary and allowances payable to and the other terms and conditions of service of the ²[Special Director (Appeals)] under section 23;

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(f) the salaries and allowances and other conditions of service of the officers and employees of the ³[office of the Special Director (Appeals)] under sub-section (3) of section 27;

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(g) the additional matters in respect of which the Appellate Tribunal and the Special Director (Appeals) may exercise the powers of a civil court under clause (i) of sub-section (2) of section 28;

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⁴[(gg) the aggregate value of foreign exchange referred to in sub-section (1) of section 37A;]

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(h) the authority or person and the manner in which any document may be authenticated under clause (ii) of section 39; and

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(i) any other matter which is required to be, or may be, prescribed.

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