Proof of entries in records or documents
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
Entries in the records or other documents in the custody of an income-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Chapter, and all such entries may be proved by—
- (a) production of the records or other documents in the custody of the income-tax authority containing such entries; or
- (b) production of a copy of the entries certified by the income-tax authority having custody of the records or other documents under its signature and stating that it is a true copy of the original entries and that such original entries are contained in the records or other documents in its custody.
