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)...
Need another section? The full converter covers IEA to BSA, CrPC to BNSS and IEA to BSA.
Open the converterNearby IEA sections
- IEA 27 → BSA Proviso to section 23 — How much of information received from accused may be proved
- IEA 30 → BSA 24 — Consideration of proved confession affecting person making it and others jointly under trial for same offence
- IEA 31 → BSA 25 — Admissions not conclusive proof, but may estop
- IEA 32 → BSA 26 — Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant
- IEA 33 → BSA 27 — Relevancy of certain evidence for proving, in subsequent proceeding, truth of facts therein stated
- IEA 35 → BSA 29 — Relevancy of entry in public record or an electronic record made in performance of duty
- IEA 36 → BSA 30 — Relevancy of statements in maps, charts and plans
- IEA 37 → BSA 31 — Relevancy of statement as to fact of public nature contained in certain Acts or notifications
- IEA 38 → BSA 32 — Relevancy of statements as to any law contained in law books including electronic or digital form
- IEA 39 → BSA 33 — What evidence to be given when statement forms part of a conversation, document, electronic record, book or series of letters or papers