Section 493 Income Tax Act 2025: How Can Income-tax Records Be Proved in Criminal Prosecution?
Can an Income Tax Department officer prove an entry in an official record by submitting a certified copy instead of producing the original document? Section 493 provides two statutory methods of proving entries in records or documents held by an income-tax authority during prosecution for an offence under the Income-tax Act, 2025.
What does Section 493 of the Income-tax Act, 2025 provide?
Section 493, titled "Proof of entries in records or documents", makes entries in records or other documents in the custody of an income-tax authority admissible in evidence in proceedings prosecuting a person for an offence under Chapter XXII of the Act. Such entries may be proved by producing either the relevant original record or document, or a duly certified copy of the entries.
The Income-tax Act, 2025 took effect on 1 April 2026. Section 493 is an evidentiary rule, not a separate tax offence or a provision prescribing imprisonment or fine.
What is the statutory rule under Section 493?
Section 493 provides that entries in records or other documents held by an income-tax authority are admissible in prosecution proceedings for offences under this Chapter. It identifies two alternative methods of proving those entries:
- Section 493(a): Produce the records or other documents in the custody of the income-tax authority that contain the entries.
- Section 493(b): Produce a copy of the entries certified under the signature of the income-tax authority having custody of the records or documents. The certification must state that the copy is true to the original entries and that the original entries are contained in records or documents in that authority's custody.
For the authoritative wording, consult the Income-tax Act, 2025, as amended by the Finance Act, 2026, published by the Income Tax Department.
Relevant statutory expressions explained
- Income-tax authority
- An authority recognised under the Act's framework for income-tax administration. For Section 493, the relevant authority must have custody of the records or documents concerned.
- Entries in records or documents
- Recorded particulars appearing in records or other documents held by the authority. Section 493 addresses proof of these entries, rather than treating every allegation in the record as conclusively true.
- Certified copy
- A copy of the entries accompanied by the custodian income-tax authority's signed certification that the copy accurately reproduces the original entries and identifies their custody.
- Admissibility
- The legal ability to receive material as evidence in a proceeding. Admissibility is distinct from the evidentiary weight the court ultimately assigns to it.
- Prosecution
- Criminal proceedings concerning an offence punishable under Chapter XXII of the Income-tax Act, 2025.
Original records versus certified copies: what is the difference?
| Method | What is produced? | Statutory requirement |
|---|---|---|
| Section 493(a) | Original records or documents containing the entries | Records or documents must be in the custody of an income-tax authority |
| Section 493(b) | Copy of the relevant entries | Signed certification by the custodian authority identifying the copy as true and confirming custody of the originals |
Both are expressly permitted alternatives. Section 493 does not require originals to be produced in every case where a copy is properly certified in accordance with clause (b).
What must a certified copy contain?
- A copy of the relevant entries from the records or documents.
- Certification by the income-tax authority that has custody of the underlying records or documents.
- The signature of that authority on the certification.
- A statement that the copy is a true copy of the original entries.
- A statement that the original entries are contained in records or documents in that authority's custody.
A photocopy without the prescribed certification should not automatically be treated as satisfying Section 493(b). Its admissibility, if any, under other applicable evidentiary rules is a separate question.
Does admission of a record prove guilt automatically?
No. Section 493 deals with admissibility and methods of proving entries. It does not make every statement in the record irrebuttable, establish the truth of all underlying transactions, or dispense with the prosecution's obligation to establish the elements of the charged offence. The court assesses relevance, authenticity, evidentiary weight and applicable statutory presumptions in the context of the case.
In appropriate cases, the court may also need to consider Section 489 (presumptions relating to seized records) and Section 490 (presumption concerning culpable mental state). These are distinct provisions and should not be conflated with Section 493.
Practical examples of Section 493
Example 1: Producing the original register
During prosecution for an alleged tax offence, the department relies on an entry in an official record in the custody of an income-tax authority. Producing that record containing the entry is one of the statutory methods of proof under Section 493(a).
Example 2: Producing a certified extract
An officer with custody of the underlying record signs a certificate stating that the submitted extract is a true copy of the original entries and that the originals remain in the officer's custody. The prosecution may rely on Section 493(b) to prove those entries without tendering the entire original record.
Example 3: Challenging an inaccurate extract
The accused identifies a discrepancy between a certified extract and other available evidence. Section 493 does not prevent the accused from disputing the accuracy, relevance or interpretation of the entries. The court must evaluate the objection under the applicable law.
Section 493 of the 2025 Act and Section 279B of the 1961 Act
Section 493 broadly carries forward the evidentiary mechanism formerly contained in Section 279B of the Income-tax Act, 1961. Both provisions address the use of original official records or certified copies of entries in tax prosecution proceedings. The governing statute and transitional position should be checked against the period and proceedings involved.
Related provisions for prosecution and evidence
- Section 489 - Presumptions regarding seized records and assets
- Section 490 - Presumption of culpable mental state
- Section 491 - Sanction for prosecution and compounding
- Section 492 - Non-cognizable tax offences
Frequently asked questions
Can a certified copy replace an original tax record in prosecution?
Yes. Section 493(b) permits proof of entries through a copy certified under the signature of the income-tax authority having custody of the original records or documents, provided the prescribed statements accompany the certification.
Who can certify entries under Section 493?
The income-tax authority having custody of the relevant records or documents must certify the copy under its signature.
Does Section 493 apply to ordinary income-tax assessments?
The section expressly concerns evidence in prosecution proceedings for offences under Chapter XXII. It should not be treated as a universal rule governing every assessment or appeal.
Does Section 493 impose any penalty or imprisonment?
No. It establishes a method of proving entries in prosecution proceedings and does not itself create an offence or prescribe punishment.
Does a certified record conclusively establish that the accused committed an offence?
No. Admission and proof of entries do not by themselves establish every element of a criminal offence. The court must evaluate the evidence and the applicable statutory provisions.
Key takeaway
Section 493 simplifies the presentation of official income-tax records in criminal prosecution by recognising both originals and properly certified copies of entries. It is a procedural evidentiary provision and should not be mistaken for a presumption of guilt.
This article is general legal information. The official statute and applicable evidence law should be consulted for a specific prosecution.