Act Number: 22

Act Name: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Year: 2015

Enactment Date: 2015-05-26

Long Title: An Act to make provisions to deal with the problem of the Black money that is undisclosed foreign income and assets, the procedure for dealing with such income and assets and to provide for imposition of tax on any undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto.

Ministry: Ministry of Finance

Department: Department of Revenue

Section 57: Proof 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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