Section 493
Section 493: proof of entries in records or documents
Section 493 sets out a simple evidentiary rule for tax prosecutions: entries in the records or documents held by an income-tax authority are admissible in evidence, and the section specifies two ways such entries can be proved.
What Section 493 says
"Entries in the records or other documents in the custody of an income-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Chapter, and all such entries may be proved either by--"
- the production of the records or other documents in the custody of the income-tax authority containing such entries; or
- the production of a copy of the entries certified by the income-tax authority having custody of the records or other documents under its signature, stating that it is a true copy of the original entries and that such original entries are contained in the records or documents in its custody.
Frequently asked questions
How can entries in tax department records be proved in a prosecution?
Under Section 493, either by producing the original records or documents containing the entries, or by producing a signed, certified copy of the entries from the income-tax authority holding custody of the originals.
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Talk to our tax team about this sectionLast updated 9 September 2026