Section 36 - Proof of entries in records or documents - Wealth Tax Act, 1957

1 [ Proof of entries in records or documents. 36. Entries in the records or other documents in the custo dy of a wealth-tax authority shall be admitted in evidence in any proceedings for the prosecution of any person for an offence under this Act, and all such entries may be proved either by the production of the records or other documents in the custody of the wealth-tax authority containing such entries or by the pro duction of a copy of the entries certified by the wealth-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.] ------------------ Notes:- 1. Inserted vide Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Original section was omitted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975 and replaced by sections 35B, 35C, 35D and 35E.