Section 493 — Proof of entries in records or documents: its source in the Income-tax Act, 1961

Section 493 (Proof of entries in records or documents) of the Income-tax Act, 2025 corresponds to Section 279B (Proof of entries in records or documents) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 279B — Proof of entries in records or documents

read both texts · §279B (1961) vs §493 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 493 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 279B of the Income-tax Act, 1961.

What does Section 493 of the Income-tax Act, 2025 deal with?

Section 493 — "Proof of entries in records or documents", under CHAPTER XXII - OFFENCES AND PROSECUTIONS of the Income-tax Act, 2025.

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Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

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same chapter · chapter xxii - offences and prosecutions · income-tax act, 2025

Section 489 — Presumption as to assets, books of account, etc., in certain cases
Section 490 — Presumption as to culpable mental state
Section 491 — Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
Section 492 — Certain offences to be non-cognizable
Section 494 — Disclosure of particulars by public servants
Section 495 — Special Courts
Section 496 — Offences triable by Special Court
Section 497 — Trial of offences as summons case

frequently looked up · income-tax act, 2025

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