Section 493 — Proof of entries in records or documents

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—
( a) the production of the records or other documents in the custody of the
income-tax authority containing such entries; or
( b) 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 and
stating that it is a true copy of the original entries and that such original
entries are contained in the records or other documents in its custody.

Related sections

Section 473 — Contravention of order made during search action.]
Section 474 — Failure to afford facility for inspection of books of account during search.]
Section 475 — Removal, concealment, transfer or delivery of property to prevent tax recovery
Section 476 — Failure to pay tax to credit of Central Government under Chapter XIX-B
Section 477 — Failure to pay tax collected at source
Section 478 — Wilful attempt to evade tax, etc
Section 479 — Failure to furnish returns of income
Section 480 — Failure to furnish return of income setting forth undisclosed income
Section 481 — Failure to comply with a direction of special audit or valuation
Section 482 — False statement in verification, etc
Section 483 — Falsification of books of account or document, etc
Section 484 — Abetment of false return, etc
Section 485 — Punishment for second and subsequent offences
Section 486 — Punishment not to be imposed in certain cases
Section 487 — Offences by companies
Section 488 — Offences by Hindu undivided family
Section 489 — Presumption as to assets, books of account, etc., in certain cases
Section 490 — Presumption as to culpable mental state
Section 491 — Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
Section 492 — Certain offences to be non-cognizable
Section 494 — Disclosure of particulars by public servants
Section 495 — Special Courts
Section 496 — Offences triable by Special Court
Section 497 — Trial of offences as summons case
Section 498 — Application of Bharatiya Nagarik Suraksha Sanhita, 2023 to proceedings before Special Court