Section 57

Admissibility of evidence 

Notwithstanding anything to the contrary in any other written law—

• (a) a document, or copy of or extract from a document, relating to the affairs of any person which has been seized or obtained by an authorized officer under section 58*, section 59 or section 60 as the case may be; or (Finance Act 2021- wef-01July2021*)
• (b) a statement made by a person relating to his affairs is made to an authorized officer in accordance with the provisions of this Act; 

shall, if relevant, be admissible in civil or criminal proceedings under this Act to which that person is a party.

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