Admissibility of tax records allows entries in income-tax authority custody to be evidence in prosecutions, including certified copies.

Entries in records or other documents in the custody of an income-tax authority are admissible as evidence in prosecutions for offences under the Chapter and may be proved either by production of the original records or by production of a copy certified by the income-tax authority as a true copy of the original entries and stating that the originals are in its custody.

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