What does documentary evidence serve as?

Documentary evidence serves as written records that establish facts, which is fundamental in various contexts, including legal, financial, and tax-related matters. These records provide tangible proof that supports claims, transactions, or statements made by individuals or entities. For instance, receipts, invoices, contracts, and written agreements are forms of documentary evidence that can substantiate income, expenses, and other statements. It is this ability to clearly establish facts through documentation that makes it a crucial piece of evidence in audits, court cases, and many other situations where verification is necessary.

While proof of income, legal documentation, and tax returns can all be types of documentary evidence, they represent more specific applications of the broader concept. Not all proof of income is necessarily comprehensive documentary evidence, and legal documentation can encompass a variety of documents beyond just factual establishment. Similarly, tax returns are specific to reporting income and may not cover all areas where establishing facts is needed. Therefore, categorizing documentary evidence primarily as written records that establish facts captures its essential purpose effectively.