Clause 249 - Proof of entries in records or documents. - Direct Taxes Code, 2010

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.