For foreign records, Section 22(2)(a) of the Prevention of Money Laundering Act, 2002 presumes that:

PMLA s.22(2)(a) presumes authenticity of signatures, handwriting and execution or attestation in duly authenticated foreign records: handwriting is treated as being "in that person's handwriting". This does not establish the truth of every statement in the record. Limiting authenticity to signatures or seals omits part of the statutory scope.