§ 493
Chapter XXII — Offences And Prosecution
Sanhita. Proof of entries in records or documents
Income-tax Act, 2025
Entries kept by the income‑tax authority can be used as evidence in any prosecution under this Chapter. The entries may be proved either by producing the original records or by presenting a copy that the authority has certified as a true copy of the original.
📜 Official text of the section +
493. 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.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 473Whoever contravenes any order referred to in section 247(4) shall be§ 474If a person, who is required to afford the authorised officer with the necessary§ 475Removal, concealment, transfer or delivery of property to prevent tax recovery§ 476Failure to pay tax to credit of Central Government under Chapter XIX-B§ 477Failure to pay tax collected at source§ 478Wilful attempt to evade tax, etc