Bharatiya Sakshya Adhiniyam, 2023
Section 28, BSA: Entries in books of account when relevant
Section 28 of the Bharatiya Sakshya Adhiniyam, 2023, in the Act's own words, with the Evidence Act provision it replaces.
What it replaces
| BSA provision | Evidence Act provision | Relation |
|---|---|---|
| Section 28 | Section 34 | corresponds |
From the Bureau of Police Research and Development's official comparison summary (source below). The whole table: Evidence Act to BSA.
The section
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.The text is India Code's consolidated text as loaded into Pundora's statute corpus on 1 September 2026. A section quoted in a draft checked by Pundora is checked against this text.
Sources
- India Code: Bharatiya Sakshya Adhiniyam, 2023, section 28 (read 1 September 2026)
- Bureau of Police Research and Development: comparison summary, BSA to Evidence Act (read 1 September 2026)