Section 493: proof of entries in records or documents

Introduction

This is an evidence rule for a prosecution under the offences chapter. It concerns entries in records or documents held by an income-tax authority and specifies how those entries may be proved in court.

The two statutory routes are production of the underlying record or document, and production of an appropriately signed certified copy. The certification must identify the copy as true and state that the original entries are in the authority’s custody.

Key takeaways

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.

When this provision applies

Start with the custody requirement: the entries must be in records or documents held by an income-tax authority, and the proceeding must be a prosecution for an offence under this Chapter. The section does not state a general rule for every private record in every dispute.

Choose the statutory proof route. If the underlying records are not produced, the copy must be certified by the authority having custody, under its signature, with the required true-copy and custody statements.

Limits and procedural safeguards

A photocopy labelled “certified” is not enough if it lacks the required certifying authority and statements. Check the content of the certification rather than relying on the appearance of a stamp.

The section concerns admission and proof of the entries. It does not state that every conclusion drawn from an entry is correct or that admission alone establishes every element of an offence.

Step-by-step review

1. Identify the exact entry, the original record and the income-tax authority holding it.

2. Confirm the prosecution falls within the Chapter described in the section.

3. For the original route, identify the produced record; for the copy route, check signature, truth and custody statements.

4. Read the entry in context and distinguish what it records from the legal conclusion said to follow.

Hypothetical example

Hypothetical illustration: a prosecution produces an unsigned printout of an entry and relies solely on Section 493(b). The printout does not on those facts demonstrate the signed certification, true-copy statement and custody statement required by that route. The original-record route and other applicable evidence questions are separate matters.

Records to prepare

The identified entry and its surrounding record context.

Custodian details and the original record or the complete certified copy.

The signature, true-copy statement and custody statement where the copy route is used.

Official amended Act source

• Income-tax Act, 2025 as amended by Finance Act, 2026: Section 493 and related provisions

Practical checklist

Glossary

Certified copy

Here, a copy of an entry signed and certified as true by the income-tax authority that holds the original record or document.

Custody

Possession of the records or documents by the income-tax authority referred to in the section.

Proof route

One of the two ways of proving an entry specified in Section 493.

Frequently asked questions