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Statutory Provisions

Home Acts & Rules Bill Bills DIRECT TAXES CODE, 2010 Chapters List Chapter XV PROSECUTION This

Clause 249 - Proof of entries in records or documents. - DIRECT TAXES CODE, 2010

DIRECT TAXES CODE, 2010
Chapter XV
PROSECUTION
  • Contents

Proof of entries in records or documents.

249. (1) The 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 under its signature, as true copy of the original entries contained in the records or other documents in its custody.
 
 
 
 

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