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of <h1>Income-tax Authority Records Admissible as Evidence Under Income-tax Act with Originals or Certified Copies</h1> Entries recorded in documents held by an income-tax authority are admissible as evidence in prosecutions under the Income-tax Act. Such entries can be proven either by producing the original records or documents or by submitting certified copies signed by the income-tax authority, confirming the copies are true and that the originals are in its custody.
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