LawgistThe Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act
57Proof of entries in records of documents
(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.
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OFFENCES AND PROSECUTIONS
- 48 Chapter not in derogation of any other law or any other provision of this Act
- 49 Punishment for failure to furnish return in relation to foreign income and asset
- 50 Punishment for failure to furnish in return of income, any information about an asset (including financial interest in any entity) located outside India
- 51 Punishment for wilful attempt to evade tax
- 52 Punishment for false statement in verification
- 53 Punishment for abetment
- 54 Presumption as to culpable mental state
- 55 Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
- 56 Offences by companies
- 57 Proof of entries in records of documents
- 58 Punishment for second and subsequent offences
