Onus of proof

Onus of Proof means the responsibility to prove that a claim you make is true. In taxation, this mainly lies with the taxpayer, who must show correct evidence for income, deductions, or exemptions they report. Although tax authorities can check or question the details, it is the taxpayer who must first provide proper documents like bills, receipts, or contracts. If they fail to do so, their claim may be rejected.

Example:

If a person claims a deduction for home office expenses, they must show proof such as rent receipts or electricity bills. If they cannot provide these documents, the tax department may deny the deduction and increase the person’s taxable income.