Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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