1Entries in the records or other documents in the custody of an income-tax
authority shall be admitted in evidence in any proceedings for the prosecution
of any person for an offence under this Chapter, and all such entries may be
proved either by the production of the records or other documents in the custody
of the income-tax authority containing such entries, or by the production of a
copy of the entries certified by the income-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.
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1. Ins. by Act 3 of 1989, s. 53 (w.e.f. 1-4-1989).
Section 278A Punishment for second and subsequent offences
Section 278AA Punishment not to be imposed in certain cases
Section 278AB Power of Principal Commissioner or Commissioner to grant immunity from prosecution
Section 278B Offences by companies
Section 278C Offences by Hindu undivided families
Section 278D Presumption as to assets, books of account, etc., in certain cases
Section 278E Presumption as to culpable mental state
Section 279A Certain offences to be non-cognizable