Evidence Act → BSA
Evidence Act Section 34 in BSA
Evidence Act Section 34 corresponds to BSA Section 28 under the Bharatiya Sakshya Adhiniyam, 2023.
| Old provision | Indian Evidence Act, 1872, Section 34 |
|---|---|
| New provision | 28 |
| New Act | Bharatiya Sakshya Adhiniyam, 2023 |
| Mapping | Mapped |
BSA Section 28 — Entries in books of account when relevant
Drafting note. No change except the words "include those maintained in an electronic form" are excluded from the heading.
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.
Questions this page answers
What is Evidence Act 34 in BSA?
Evidence Act Section 34 is BSA Section 28 — Entries in books of account when relevant.
Has the provision changed?
No change except the words "include those maintained in an electronic form" are excluded from the heading.
Which law applies to an offence today?
Offences committed on or after 1 July 2024 are dealt with under the Bharatiya Sakshya Adhiniyam, 2023; earlier offences continue under the Indian Evidence Act, 1872.
Official data, Public source · as of 2026-07-05 · every row this page summarises carries its source, capture date and licence through the API.