Exhibit of postal track consignment tds provisional and 26as

Madhu Mittal (Querist) 09 July 2021 This query is : Resolved

1.A registered legal notice was posted and “report track consignment” was got from the site of Indian Postal , in which it was stated “Item Delivery confirmed”
Date is written on its left corner 25.05.2021 (date of taking track “report track consignment” from the postal sight) and below at the end of report, it is written
“https://www.indiapost.gov.in/_layouts/15/dop.portal.tracking/trackconsignment.aspx”

Whether it is treated Original Document or Secondary Document ?
If Original, no problem, it can be exhibited. If not whether Certificate u/s 65 B Evidence Act to be submitted for getting this exhibited.
Or any other remedy?

2. TDS deducted, but no TDS certificate issued by borrower. So Provisional Form 16A was got from Income tax site.
On left upper side it is written this is provisional TDS certificate
Or right upper side it is written “https://services.tdscpc.gov.in./ser/tapn/prvsnlTdscer.xhtml
Below at the end of page is written:
*Kindly note this is provisional TDS certificate, Final TDS Certificate will be provided by Deductor
Below that on right hand side written date and time of getting this one from the Dept sight.
Whether it is treated Original Document or Secondary Document ?
If Original, no problem, it can be exhibited. If not whether Certificate u/s 65 B Evidence Act to be submitted for getting this exhibited.
Or any other remedy?

3.
Form 26AS , Annual Tax Statement under Section 203AA of the Income Tax Act, 1961
See Section 203AA and second provision to Section 206C (5) of the Income Tax Act, 1961 and Rule 31AB of Income Tax Rules, 1962
The above can be got only from the sight of Income tax by the deductee assessee of Income tax Department sight.
Whether it is treated Original Document or Secondary Document ?
If Original, no problem, it can be exhibited. If not whether Certificate u/s 65 B Evidence Act to be submitted for getting this exhibited.
Or any other remedy?
Thanks with Regards

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Quick Summary

This discussion explores the admissibility of electronic documents as evidence in legal proceedings. Specifically, it questions whether postal track consignment reports, provisional TDS certificates (Form 16A), and Form 26AS are considered original or secondary documents. The consensus suggests that computer printouts of electronic records are generally admissible with a certificate under Section 65B of the Indian Evidence Act, though a signed certificate from the postmaster might suffice for postal reports. Recent case law, like the Arjun Panditrao judgment, is cited regarding electronic evidence.

K Rajasekharan (Expert) 10 July 2021
The computer printouts in the above three cases are the copies printed on paper of the information contained in the electronic record. Each one of those computer outputs is treated as “deemed to be --- a document” as defined under 65B. The computer output cannot be treated as "secondary evidence" under Section 63 as noted in some earlier judgements.

Those computer printouts are acceptable as evidence of the facts stated in the electronic record, with a 65B certificate.

However, in the case of postal track report you can get a signed certificate from the post master of your post office. That is a primary document which can be produced in a court, without a 65 B certificate.

The latest case law in force in regard to electronic record and 65 B certificate is Arjun Punditrao judgement. It reaffirms the Anvar P V v P K Basheer judgement with some improvements. But is considered by many as one that still needs rectification.

An article of mine that explains what Arjun Punditrao judgment is there at
https://lawwatch.in/electronic-evidence-arjun-panditrao-judgement/

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Dr J C Vashista (Expert) 11 July 2021
Well analysed, opined and advised by expert Mr. K Rajasekharan, I endorse and appreciate.
You will have to submit the documents supported by a certificate u/s 65B of Indian Evidence Act

Advocate Bhartesh goyal (Expert) 11 July 2021
Tracking report is ectronic document generated by computer.Electronic documents are not admissible in evidence unless compliance of sec 65 B of Evidence Act is not completed.

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