Section 279B of Income Tax Act for AY 2023-24

Section 279B of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Proof of entries in records or documents.

Amended and updated notes on section 279B of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to Proof of entries in records or documents.

Chapter XXII (Sections 275A to 280D) of the Income Tax Act 1961 deals with the provisions related to offences and prosecutions. Section 279B of IT Act 1961 provides for Proof of entries in records or documents.

Recently, we have discussed in detail section 279A (Certain offences to be non-cognizable) of IT Act 1961. Today, we learn the provisions of section 279B of Income-tax Act 1961. The amended provision of section 279B is effective for financial year 2022-23 relevant to the assessment year 2023-24.

In this article, you will learn detail of the provisions of section 279B of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.

Section-279B: Proof of entries in records or documents

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 either by the production of the records or other documents in the custody of the income-tax authority containing such entries, or by the 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.


Open Demat Account

For Investing or Trading

(Best Investing and Trading Platform in India)

Learn More