BSA §28
Entries in the books of account, including those maintained in an electronic.
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Comparison
34. Entries in books of account when relevant.––1[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 Rs. 1,000, 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.
28. 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.
What changedAI-inferred
Entries in books of account when relevant.
Old position
IEA 34 is concerned with Entries in books of account when relevant. Entries in books of account when relevant
New position
BSA 28 preserves the framework with drafting modernisations as required by the new code. Topic: Entries in the books of account, including those maintained in an electronic.. 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
BSA 28 (Entries in the books of account, including those maintained in an electronic.) preserves the framework of IEA 34. BSA 28 retains the operative provisions in substantively the same form, with drafting modernisation and structural updates as required by the new code. BSA 28 text: Entries...
Editorial deltaAI-indicated (source-linked)
BSA 28 (Entries in the books of account, including those maintained in an electronic.) preserves the framework of IEA 34. BSA 28 retains the operative provisions in substantively the same form, with drafting modernisation and structural updates as required by the new code.
BSA 28 text: 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...
Transitional note (repeal & savings)
For matters initiated before 1 July 2024, IEA 34 continues to apply. For matters from that date forward, BSA 28 applies. The transition is governed by the repeal-and-savings clause in the new code (BNS 358 / BNSS 531 / BSA 170 as the case may be); pending proceedings under the old code carry forward unaffected.
Frequently asked
BSA 28 (Entries in the books of account, including those maintained in an electronic.). The relationship is classified as substantively_same — see the change-note above for the textual delta.
Sources
- India Code — Indian Evidence Act, 1872
- Gazette of India — Bharatiya Sakshya Adhiniyam, 2023
Cite this page
Newlaws.in, IEA §34 → BSA §28 Mapping Page, last updated 2026-05-01, accessed 2026-06-15, https://newlaws.in/bsa/28.
Compiled using AI-assisted tools · Source-linked · Last updated 2026-05-01
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