Section 279B of the Income-tax Act, 1961 prescribes how entries in records or documents held by an income-tax authority may be admitted and proved in criminal prosecution proceedings. The corresponding provision under the Income-tax Act, 2025 is Section 493, effective from 1 April 2026.
What is Section 279B of the Income-tax Act, 1961?
Section 279B, titled "Proof of entries in records or documents", is an evidentiary provision in Chapter XXII (Offences and Prosecutions). It permits entries contained in records or documents held in the custody of an income-tax authority to be admitted in evidence in a prosecution for an offence under that Chapter.
The section addresses how entries may be proved; it does not itself create a criminal offence, impose a penalty, or establish that every entry is necessarily true. The prosecution must still establish the elements of the charged offence under the applicable law.
Section 279B: Statutory rule explained
The provision states that entries in records or other documents in the custody of an income-tax authority are admissible in evidence in proceedings for prosecuting a person for an offence under Chapter XXII. Such entries can be proved by either of two statutory methods:
- Production of the records or documents: The relevant records or documents held by the income-tax authority, containing the entries, may be produced.
- Production of certified copies: A copy of the entries may be produced, provided it is certified by the income-tax authority having custody of the original records or documents, under that authority's signature, stating that the copy is true and that the original entries are contained in records or documents in its custody.
Section 279B was inserted by the Direct Tax Laws (Amendment) Act, 1989 (Act 3 of 1989), with effect from 1 April 1989. For the official statutory text, see the Income Tax Department's Section 279B page.
How are entries proved in income-tax prosecution?
| Method | What must be produced | Key point |
|---|---|---|
| Original record or document | The record or document in the income-tax authority's custody containing the entry | Direct production of the material containing the relevant entry |
| Certified copy | A copy certified under the signature of the income-tax authority having custody | The certification must state that the copy is true and the original entry is held in its custody |
What must a certified copy establish?
For the second method, the statutory wording requires three matters: certification by the authority that has custody; that authority's signature; and a statement both that the copy is a true copy of the original entries and that those original entries are contained in records or documents in its custody. A document described merely as a "photocopy" is not automatically a certified copy under this section.
For example, where an income-tax prosecution refers to an entry in a register held by the department, the prosecution may produce the relevant register or a properly certified copy of the entry. The accused may still raise legally available objections to authenticity, relevance, interpretation, and evidentiary weight.
Section 493 of the Income-tax Act, 2025
Section 493, "Proof of entries in records or documents", is the corresponding provision in Chapter XXII of the Income-tax Act, 2025. It expressly organizes the same two methods of proof into clauses (a) and (b):
- Section 493(a): production of the records or documents held by the income-tax authority containing the entries;
- Section 493(b): production of a copy certified under the signature of the income-tax authority having custody, confirming the copy's accuracy and custody of the original entries.
The language has been simplified and divided into clauses without a substantive change to the central rule of evidence. See the official Income-tax Act, 2025 (PDF) and the Income-tax Act, 1961 as amended (PDF).
| 1961 Act | 2025 Act | Subject |
|---|---|---|
| Section 279B | Section 493 | Proof of entries in income-tax records or documents during prosecution |
| Single continuous provision | Clauses 493(a) and 493(b) | Original record or certified copy as methods of proof |
Practical implications for prosecution and defence
For the prosecution
Identify the relevant entry and the authority holding the record; ensure that the original is available or that the certified copy contains the required signature and custody statements; and connect the entry to the alleged offence with other necessary evidence. Section 279B or 493 should not be treated as a substitute for proving the ingredients of the offence.
For the accused
Examine whether the document falls within the provision, whether the certifying officer has custody, whether the copy and certification are complete, and whether the entry is relevant and accurately interpreted. The effect of any objection depends on the governing procedural and evidence law and the facts of the case.
Related provisions
Read this rule alongside Section 278D (presumptions concerning seized assets and documents), Section 278E (culpable mental state), and Section 279 (sanction and compounding of prosecution). These address different issues and should not be conflated.
Frequently asked questions
Does Section 279B create an offence?
No. It provides a method for admitting and proving entries from records or documents held by an income-tax authority in prosecution proceedings under Chapter XXII.
Is production of the original always compulsory?
No. The statute expressly permits a properly certified copy of the relevant entries as an alternative to producing the records or documents themselves.
Who may certify the copy?
The income-tax authority having custody of the records or documents containing the original entries, under its signature and with the required certification statements.
Does admission of a certified entry prove guilt?
No. Admissibility and proof of an entry are distinct from proving the elements of a criminal offence and assessing the weight of evidence.
What replaces Section 279B from 1 April 2026?
Section 493 of the Income-tax Act, 2025 contains the corresponding rule, structured into clauses (a) and (b).
Official statutory references
- Income Tax Department: Section 279B, Income-tax Act, 1961
- Income Tax Department: Income-tax Act, 1961 (as amended by Finance Act, 2025)
- Income Tax Department: Income-tax Act, 2025, Section 493
This article is general legal information, not advice on any specific prosecution. The applicable law, procedural requirements, and transition rules should be checked against the facts of each case.