Indian Evidence Act, 1872 → Bharatiya Sakshya Adhiniyam, 2023
IEA 34BSA 28
Entries in books of account when relevant
Canonical: https://www.vakilpedia.com/iea-34-to-bsa
What changed
- No change except the words "include those maintained in an electronic form" are excluded from the heading.
Drafting-ready
Under Section 28 of the Bharatiya Sakshya Adhiniyam, 2023 (formerly Section 34 of the Indian Evidence Act, 1872)...
Bare act text — BSA 28
28. Entries in books of account when relevant .—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.
Frequently asked
What is IEA 34 equivalent in BSA?
IEA Section 34 (Entries in books of account when relevant) corresponds to Section 28 of the Bharatiya Sakshya Adhiniyam, 2023 (BSA).
What changed between IEA 34 and BSA 28?
No change except the words "include those maintained in an electronic form" are excluded from the heading.
How do I cite BSA 28 in a pleading?
Under Section 28 of the Bharatiya Sakshya Adhiniyam, 2023 (formerly Section 34 of the Indian Evidence Act, 1872)...
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