Proof of entries in records or documents
243. (1) Entries in the records, or other documents, in the custody of an income 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 income tax authority; or
(b) a copy of the entries certified by that authority, as true copy of those contained in the records or other documents in its custody.
