54[Proof of entries in records or documents.
279B. 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 the production of the records or other documents in the
custody of the income-tax authority containing such entries, or by 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.]