Income Tax Act 2025: Section 493 for Tax Year 2026-27

Proof of entries in records or documents

[Section-493 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.

FAQs on Section 493 of Income Tax Act 2025

What is the main purpose of Section 493 of the Income Tax Act, 2025?
The purpose of Section 493 is to allow entries in records or documents held by an income-tax authority to be admitted as evidence in prosecution proceedings for offences under Chapter XXXVI of the Act.

Can entries in documents be used as evidence in court proceedings under this section?
Yes, entries in records or other documents in the custody of an income-tax authority can be admitted as evidence in prosecution proceedings.

What are the two acceptable methods to prove entries in such records or documents?
The entries may be proved by either:
(a) producing the original records or documents in the custody of the income-tax authority, or
(b) producing a certified copy of the entries, signed by the income-tax authority having custody, stating it is a true copy of the original.

Who must certify the copy of entries for it to be admissible?
The copy must be certified by the income-tax authority who has custody of the original records or documents.

Does the income-tax authority need to confirm the authenticity of the entries in the certified copy?
Yes, the authority must certify that it is a true copy and that the original entries are in the records or documents in its custody.

Is physical production of original documents always necessary under this section?
No, production of certified copies is an alternative to the physical production of original documents.

Can a certified copy of entries be used without the original document being present in court?
Yes, a certified copy is admissible as evidence even if the original document is not produced in court.

Is Section 493 applicable to all types of proceedings under the Income Tax Act, 2025?
No, it specifically applies to prosecution proceedings for offences under Chapter XXXVI.

What kind of documents are referred to in Section 493?
It refers to records or other documents in the custody of an income-tax authority that contain relevant entries.

What is the effective date of enforcement for Section 493?
Section 493 comes into effect from 1st April, 2026.