Section 493 — Proof of entries in records or documents
Old Act equivalent: Section 279B of IT Act 1961 Sub-part: B—Offences and Prosecution
Statutory Text
- 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—
(a) the production of the records or other documents in the custody of the income-tax authority containing such entries; or
(b) 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. Disclosure of particulars by public servants.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: Prosecution proceedings where entries in records/documents need to be proved.
- Conditions: Certified copy of any entry in record/document kept by IT authority is admissible as evidence.
- Time limits: None.
- Monetary limits: None.
- Exceptions: None.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.