Bharatiya Sakshya Adhiniyam, 2023
BSA Section 28
Entries in books of account when relevant
In one line
BSA Section 28 deals with entries in books of account when relevant and replaces Evidence Act 34.
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.
What changed from the Evidence Act
- Evidence Act 34 → BSA 28: No change except the words "include those maintained in an electronic form" are excluded from the heading.
Frequently asked
What was BSA Section 28 in the Evidence Act?
BSA Section 28 (Entries in books of account when relevant) replaces Section 34 of the Indian Evidence Act, 1872. Evidence Act 34 is now BSA 28.
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Nearby BSA sections
- BSA 23 — Confession to police officer
- BSA 24 — Consideration of proved confession affecting person making it and others jointly under trial for same offence
- BSA 25 — Admissions not conclusive proof, but may estop
- BSA 26 — Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant
- BSA 27 — Relevancy of certain evidence for proving, in subsequent proceeding, truth of facts therein stated
- BSA 29 — Relevancy of entry in public record or an electronic record made in performance of duty
- BSA 30 — Relevancy of statements in maps, charts and plans
- BSA 31 — Relevancy of statement as to fact of public nature contained in certain Acts or notifications
- BSA 32 — Relevancy of statements as to any law contained in law books including electronic or digital form
- BSA 33 — What evidence to be given when statement forms part of a conversation, document, electronic record, book or series of letters or papers