Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Proof of entries in records or documents.

57. (1) The entries in the records, or other documents, in the custody of a 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 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.