BSA § 28 · Bharatiya Sakshya Adhiniyam, 2023
Section 28 BSA — Entries in books of account when relevant
Replaces IEA 34 of the Indian Evidence Act, 1872. In force since 1 July 2024.
The 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 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.
Source: India Code (indiacode.gov.in). The Gazette of India is the authoritative text.