Section 493 · Offences
Section 493 of the Income-tax Act, 2025 — Proof of Entries in Records or Documents
By CA Rajat Agrawal
Updated 05 Jul 2026
Chapter XXII
📜 What the law says — Section 493, Income-tax Act 2025
493. Entries 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—
(a) the production of the records or other documents in the custody of the
income-tax authority containing such entries; or
(b) 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.
Disclosure of particulars by public servants.
494.
(1) A public servant, who furnishes any information or produces any
document in contravention of the provisions of section 258(3), shall be pun-
ishable with 31[simple imprisonment up to one month, or with fine, or with both].
(2) No prosecution shall be instituted under this section except with the previous
sanction of the Central Government.
Special Courts.
In plain language
What Section 493 actually says
Section 493 of the Income-tax Act, 2025 is an evidence rule. It says that entries in the records or other documents kept by an income-tax authority can be admitted as evidence in a criminal prosecution for any offence under the Offences and Prosecution chapter of the Act. Crucially, it lets the tax department prove those entries in one of two easy ways instead of dragging every original file into court.
- Way 1 — Produce the originals: the department produces the actual records or documents in its custody that contain the entries.
- Way 2 — Produce a certified copy: the department produces a copy of the entries, certified under the signature of the income-tax authority that holds the records, stating it is a true copy of the original entries and that those originals are in its custody.
In plain words: in a tax prosecution, a signed certified extract of an entry is treated as good proof of that entry — the prosecution does not have to physically bring the entire seized ledger, hard disk or assessment file before the magistrate.
Where it sits in the 2025 Act and its 1961 origin
Section 493 is part of the Chapter dealing with Offences and Prosecution. It is the exact successor to Section 279B of the Income-tax Act, 1961, which was inserted by the Amending Act of 1989 to dispense with the need to carry mountains of original seized books to court. The 2025 Act carries the same wording forward almost verbatim, and it takes effect from 1 April 2026.
Who it applies to
- The prosecution / income-tax department — it is a facilitating rule that helps the department prove its case.
- Any accused person facing prosecution for an offence under the chapter — for example wilful attempt to evade tax (Section 478), failure to produce accounts (Section 481), or a false statement in verification (Section 482). The department's own records can be used against them.
- Criminal courts (magistrates and special courts) hearing income-tax prosecutions, which must admit such entries.
Key conditions and limits
- Only for prosecution. Section 493 speaks of "proceedings for the prosecution of any person for an offence under this Chapter." It is aimed at criminal trials, not ordinary assessment or appeal proceedings.
- Records must be in the authority's custody. The entries must come from records or documents held by an income-tax authority (seized books, returns, TDS statements, assessment records, digital data, etc.).
- Certification requirement. If a copy is used, it must be certified under signature, must state it is a true copy, and must confirm the originals are in custody. A sloppy, uncertified photocopy does not automatically qualify.
- Admissibility, not conclusiveness. The section makes the entry admissible. It does not by itself prove guilt — the accused can still challenge accuracy, and the court weighs the evidence with the presumptions in Sections 489 and 490.
How it interacts with related sections
- Section 489 (presumption as to assets, books of account, etc.) — where books or assets are found, their contents are presumed true; Section 493 supplies the mechanism to put those contents on record in court.
- Section 490 (presumption as to culpable mental state) — helps the prosecution on intent, working alongside the documentary proof enabled by Section 493.
- Section 491 — a prosecution can only start at the instance of a senior officer (Principal Chief Commissioner / Chief Commissioner / Principal Commissioner / Commissioner), so Section 493 only ever operates inside a properly sanctioned case.
Practical implications for taxpayers
For an ordinary honest taxpayer, Section 493 changes nothing in day-to-day filing. Its importance shows up only if the department launches a criminal prosecution. Then, the return you filed, the TDS entries, the seized diary, the WhatsApp/Excel data recovered in a search, or a certified extract of them, can be placed before the court quickly. This is why maintaining clean, accurate books under Section 62 (books of account) matters — your own records, or the department's certified copies of them, may later become courtroom evidence.
💡 Example
Worked example 1 — Certified extract in an evasion trial. During a search, the department seizes a ledger showing unrecorded cash receipts of ₹42,00,000 that were never offered to tax. A prosecution for wilful attempt to evade tax (Section 478) is sanctioned. Instead of producing the entire 600-page seized ledger in court, the Assessing Officer issues a certified copy of the two relevant pages, signed and stating they are true copies of originals in departmental custody. Under Section 493(b), that certified extract is admitted as evidence of the ₹42,00,000 entry.
Worked example 2 — TDS default prosecution. A deductor deducts TDS of ₹8,50,000 but does not deposit it. In the prosecution, the department relies on the certified copy of its own TDS records and the deductor's return. Section 493 lets the court accept these certified entries as proof that ₹8,50,000 was deducted and admitted, without the officer physically carrying the original server records to the hearing.
A short relatable story. Ravi, a small trader, keeps a personal diary of "side" cash sales he never showed in his returns. After a search, that diary is seized. Two years later, when the department prosecutes him, Ravi hopes the case will collapse because the officer "won't bring the whole diary to court." His lawyer explains Section 493: a certified copy of just the incriminating entries is enough to be admitted as evidence. The lesson Ravi learns the hard way is that entries in the department's custody, once certified, speak in court on their own.
| Aspect | Position under Section 493, Income-tax Act 2025 |
|---|
| Nature of provision | Rule of evidence (admissibility), not a charging or penalty section |
| Applies to | Prosecution for offences under the Offences and Prosecution chapter |
| What can be proved | Entries in records / documents in an income-tax authority's custody |
| Method (a) | Producing the original records or documents in custody |
| Method (b) | Producing a certified true copy, signed by the custodian authority |
| 1961 Act equivalent | Section 279B (inserted by the Amending Act, 1989) |
| Effective from | 1 April 2026 |
| Effect on guilt | Makes entries admissible; does not by itself prove the offence |
Related sections
Section 478 — Wilful attempt to evade tax Section 481 — Failure to produce accounts and documents Section 482 — False statement in verification Section 489 — Presumption as to assets, books of account, etc. Section 490 — Presumption as to culpable mental state Section 491 — Prosecution at instance of senior tax authority
Frequently asked questions
What does Section 493 of the Income-tax Act, 2025 deal with?
It is an evidence rule allowing entries in records or documents held by an income-tax authority to be admitted as evidence in a prosecution for an offence under the Offences and Prosecution chapter. Such entries can be proved either by producing the originals or by producing a certified true copy signed by the custodian authority.
Which section of the old Income-tax Act, 1961 does it correspond to?
Section 493 is the successor to Section 279B of the Income-tax Act, 1961, which was inserted by the Amending Act of 1989. The wording is carried forward almost identically.
Does the department have to bring the original seized books to court?
No. That is the whole point of Section 493 — a certified copy of the relevant entries, signed and stating it is a true copy with originals in custody, is enough to be admitted as evidence, so the entire original record need not be physically produced.
Does Section 493 apply to regular assessment or appeal proceedings?
No. By its wording it applies to proceedings for the prosecution of a person for an offence under the chapter, i.e. criminal trials. Assessments and appeals are governed by other evidence and procedure rules.
Does an admitted entry automatically prove that I committed an offence?
No. Section 493 only makes the entry admissible in evidence; it does not conclusively establish guilt. The accused can still contest its accuracy, and the court weighs it along with presumptions under Sections 489 and 490 and other evidence.
What makes a copy 'certified' under Section 493?
The copy must be signed by the income-tax authority having custody of the records, and it must state that it is a true copy of the original entries and that those originals are contained in records in its custody. An uncertified plain photocopy does not automatically qualify.
When does Section 493 come into force?
Section 493, like the rest of the Income-tax Act, 2025 as amended by the Finance Act, 2026, takes effect from 1 April 2026.
C
CA Rajat Agrawal
Chartered Accountant, EaseValue · Reviewed 05 Jul 2026
This explainer is prepared and reviewed by EaseValue's tax team, based on the text of the Income-tax Act, 2025 (as amended by the Finance Act, 2026).
Disclaimer: This page explains the law in general terms for education and is not professional advice. The Income-tax Act, 2025 takes effect from 1 April 2026; provisions, thresholds and interpretations may change. Please confirm your specific position with our team before acting.
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