Section-57 Proof of entries in records or documents

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Section-57 Proof of entries in records or documents.

1.     The entries in the records, or other documents, in the custody of a tax authority shall be admitted in evidence in any proceeding for the prosecution of any person for an offence under this Chapter.

2.     The entries referred to in sub-section (1) may be proved by the production of—

a.     the records or other documents (containing such entries) in the custody of the tax authority; or

b.    a copy of the entries certified by that authority under its signature, as true copy of the original entries contained in the records or other documents in its custody.

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