BSA · Bharatiya Sakshya Adhiniyam, 2023
Section 28 — Entries in books of account when relevant.
Replaces Evidence Act Section 34.
Entries in the books of account, including those maintained in an electronic form, regularly kept in the course of business are relevant whenever they refer to a matter into which the Court has to inquire, but such statements shall not alone be sufficient evidence to charge any person with liability. Illustration A sues B for one thousand rupees, and shows entries in his account books showing B to be indebted to him to this amount. The entries are relevant, but are not sufficient, without other evidence, to prove the debt.
Nearby sections
- 25 Admissions not conclusive proof, but may estop.
- 26 Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant.
- 27 Relevancy of certain evidence for proving, in subsequent proceeding, truth of facts therein stated.
- 29 Relevancy of entry in public record or an electronic record made in performance of duty.
- 30 Relevancy of statements in maps, charts and plans.
- 31 Relevancy of statement as to fact of public nature contained in certain Acts or notifications.
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