Proof of entries in records or documents

Section 493 — PROOF OF ENTRIES IN RECORDS OR DOCUMENTS

Section 493 of the Income-tax Act, 2025 corresponds to s. 279B of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Section 493 is a rule of evidence for prosecutions under Chapter XXII (Offences and Prosecution). Entries in the records or other documents in the custody of an income-tax authority are to be admitted in evidence in any proceedings for the prosecution of any person for an offence under that Chapter. The section then provides two alternative ways in which those entries may be proved: by producing the records or documents themselves, or by producing a certified copy of the entries.

KEY ELEMENTS

• Subject matter: entries in the records or other documents in the custody of an income-tax authority.
• Proceedings covered: any proceedings for the prosecution of any person for an offence under the Chapter.
• Admissibility: such entries "shall be admitted in evidence".
• Clause (a): proof by production of the records or other documents in the custody of the income-tax authority containing the entries.
• Clause (b): proof by production of a copy of the entries certified by the income-tax authority having custody of the records or documents, under its signature, stating that it is a true copy of the original entries and that the original entries are contained in the records or documents in its custody.

CHANGES FROM THE 1961 ACT

The section corresponds to s. 279B of the 1961 Act and is substantively the same. The wording is carried over; the only visible change is that the two modes of proof, which formed one sentence in s. 279B, are now set out as clauses (a) and (b).

PRACTITIONER NOTES

• The section is confined to prosecution proceedings for offences under the Chapter; it does not by its terms deal with other proceedings.
• The two modes of proof are alternatives ("either by"), so the prosecution need not produce the original records where a proper certified copy is produced.
• A certified copy under clause (b) must carry each element the section lists: certification by the authority having custody, its signature, a statement that it is a true copy of the original entries, and a statement that the originals are contained in records or documents in its custody. A copy lacking any of these does not meet the terms of clause (b).
• The records must be in the custody of an income-tax authority.

CROSS-REFERENCES

• Chapter XXII (Offences and Prosecution) — "this Chapter", the offences for whose prosecution the section applies.
• s. 279B of the 1961 Act — corresponding provision.