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<h1>Income tax records can be used as evidence in prosecutions; certified copies valid under Income Tax Bill 2025.</h1> Entries in records or documents held by an income-tax authority can be used as evidence in prosecuting offences under the specified chapter of the Income Tax Bill, 2025. Such entries can be proven by either producing the original records or documents containing these entries or by providing a certified copy of the entries. The certified copy must be signed by the income-tax authority responsible for the records, confirming that it is a true copy of the original entries contained in their custody.