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of <h1>Income Tax Bill 2025 Clause 493 allows tax authority records as evidence in prosecutions</h1> The Income Tax Bill 2025's Clause 493 addresses proof of official entries in tax prosecutions, mirroring Section 279B of the Income Tax Act 1961. The provision mandates that entries in records maintained by income-tax authorities shall be admitted as evidence in prosecution proceedings for tax offences. Evidence may be proved through either production of original records or certified copies signed by the custodian authority, stating authenticity and custody of originals. While substantively identical to existing law, the new clause restructures the provision into clearer sub-clauses for better readability, maintaining the same evidentiary framework for tax prosecutions.
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