Proof of entries in records or documents :
Section – 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. |