Tape recorded conversation is relevant as an evidence on satisfying the following conditions, except

the voice of the person alleged to be speaking must be identified by the maker of the record or by other who knows it

accuracy of what was actually recorded has to be proved by the maker of the record and satisfactory evidence, direct or circumstantial, has to be there, so as to rule out the possibility of tampering with the record

tape recording must not be before 3 months of the production

the subject matter recorded has to be shown relevant according to the rules of relevancy in the Evidence Act