Admissibility of tax records: entries in tax authority custody, including certified copies, qualify as evidence in prosecutions. Entries in records or documents in the custody of an income-tax authority are admissible in evidence in prosecutions under this Chapter and may be proved ... Summary
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Admissibility of tax records: entries in tax authority custody, including certified copies, qualify as evidence in prosecutions.
Entries in records or documents in the custody of an income-tax authority are admissible in evidence in prosecutions under this Chapter and may be proved either by producing the original records in the authority's custody or by producing a copy certified by the authority under its signature stating it is a true copy and that the originals are in its custody.
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