BSA Section 28: Entries in Books of Account, Including Electronic Books, When Relevant (Evidence Act 34 Mapping) (2026)
What Section 28 of the Bharatiya Sakshya Adhiniyam (BSA) covers: entries in books of account, including those kept in electronic form, regularly kept in the course of business, are relevant, but alone are not enough to fix anyone with liability. How it maps to the old Section 34 of the Indian Evidence Act. Last verified October 2026.
Explainer · Law of Evidence · BSA
Section 28 of the Bharatiya Sakshya Adhiniyam, 2023 (BSA) deals with account books as evidence. It says entries in books of account, including those kept in electronic form, that are regularly kept in the course of business, are relevant whenever they refer to a matter the court has to inquire into. But it adds a firm limit: such entries, standing alone, are not sufficient to charge any person with liability. Section 28 carries forward the old Section 34 of the Indian Evidence Act, 1872 (IEA), and now expressly covers digital books of account. If you still look up "Section 34 Evidence Act", this is the provision you now cite. This explainer sets out the rule, the limit, and how it maps to the old law. Last verified October 2026.
- New section: entries in books of account is Section 28 of the BSA, in force since 1 July 2024.
- Old section: it replaced Section 34 of the Indian Evidence Act, 1872.
- Rule: entries in books regularly kept in the course of business, including electronic books, are relevant.
- Limit: such entries alone are not sufficient to charge any person with liability.
01Why the section number matters now
From 1 July 2024 the Indian Evidence Act, 1872 is replaced by the Bharatiya Sakshya Adhiniyam, 2023 (BSA). The rule on account books as evidence was Section 34 of the old Act. It is now Section 28 of the BSA.
This matters in money suits, partnership disputes, and commercial litigation, where ledgers, cash books and accounting software records are often the first evidence a party reaches for. The BSA update also puts beyond doubt that account books kept in electronic form fall within the rule. You now cite Section 28 of the BSA, while older judgments speak of Section 34 of the Evidence Act.
02What Section 28 covers
Section 28 makes entries in books of account relevant where two conditions are met. First, the books are regularly kept in the course of business. Second, the entries refer to a matter the court has to inquire into. The BSA states expressly that this includes books of account maintained in electronic form, so accounting software records and digital ledgers are covered.
Account books kept in the regular course of business, now including digital books, are relevant evidence. But they can support a claim, not prove it on their own.
The condition that the books be regularly kept in the course of business is doing real work. A ledger written up for the case, or kept carelessly, does not get the benefit of the section. The regularity and the business purpose are what give the entries their value.
03Relevant, but not enough on their own
The second half of Section 28 is the part practitioners must not forget. Entries in books of account, even when relevant, are not alone sufficient to charge any person with liability.
- They are corroborative, not conclusive: the entries support the existence of a transaction, but the party must still lead independent evidence to prove that the other person is actually liable.
- Self-serving records are controlled: a party cannot win simply by producing his own books. This guards against a person manufacturing a paper trail in his own favour.
A worked example
A sues B for one thousand rupees and shows entries in his own account books that record B as owing him that amount. The entries are relevant under Section 28. But they are not, by themselves, enough to prove the debt. A must bring other evidence, such as proof of the underlying dealing, to fix B with liability.
04Old to new: IEA 34 to BSA 28
Section 28 of the BSA corresponds to Section 34 of the Indian Evidence Act, 1872. The rule and its limit are carried over. The visible change is the express inclusion of books of account maintained in electronic form, which reflects how businesses now keep their records.
| Point | Old law (Evidence Act, 1872) | New law (BSA, 2023) |
|---|---|---|
| Entries in books of account | Section 34 | Section 28 |
| Electronic books of account | Not stated expressly | Included expressly |
| Entries alone sufficient to fix liability | No | No (same) |
Because the rule and its limit are carried over, judgments under Section 34 of the old Act still guide how Section 28 of the BSA is read.
05How courts use it
Section 28 is a rule of relevancy, not an offence. It carries no punishment and no cognizable, bailable or triable classification. It is used in civil and criminal matters where account books are produced. The court first asks whether the books were regularly kept in the course of business, then treats the entries as relevant, and finally insists on independent evidence before anyone is fixed with liability.
For digital books, a party will usually also have to satisfy the separate requirements for electronic records before the entries go in. Section 28 settles relevance and the limit on sufficiency. It does not replace the rules on proving electronic evidence.
06Where Claw fits
Claw is an all-in-one legaltech platform for Indian advocates, law firms, and corporate legal teams, combining AI-based case search, an AI legal assistant (Legal GPT), case management, and compliance automation across all Indian courts and tribunals.
How much a ledger or a software record is worth, and how much independent proof a court demands alongside it, is answered in the decisions under Section 28 and the old Section 34. Claw lets you reach those decisions in under 5 seconds across more than 30 crore judgments, and lets you follow a live money suit, with its orders and hearings, by party or advocate name across 9,102 courts, benches and forums.
Claw keeps your uploaded records private and does not use them to train its AI models. Start a free Claw account to see how courts have weighed account books, including digital ledgers, and to track a pending suit. To search the wider body of law, see case search across Indian courts.
07Sources and further reading
- India Code (official text of the BSA, 2023): indiacode.nic.in
- PRS Legislative Research (BSA overview and Evidence Act comparison): prsindia.org
- Section 28, BSA (bare text): courtbook.in
- Claw: clawlaw.in
This explainer is general information, not legal advice. The law changes through amendments and judgments, so check the current text and take advice from counsel before you act.
08Frequently asked questions
What is Section 34 of the Evidence Act in the BSA?
Section 34 of the Indian Evidence Act, 1872, on entries in books of account, is now Section 28 of the Bharatiya Sakshya Adhiniyam, 2023. The BSA now expressly includes books of account maintained in electronic form.
Are account books enough to prove a debt?
No. Under Section 28 account books regularly kept in the course of business are relevant, but they are not sufficient on their own to charge any person with liability. The party must lead independent evidence of the underlying transaction.
Do electronic or software ledgers count?
Yes. Section 28 expressly includes books of account maintained in electronic form. A party will usually also have to meet the separate requirements for proving electronic records before the entries are received.
Is Section 28 of the BSA an offence provision?
No. Section 28 is a rule of evidence, not an offence. It settles the relevance of account-book entries and the limit on their sufficiency. It carries no punishment and no cognizable, bailable or triable classification.
Where can I find judgments on Section 28 or old Section 34?
Claw lets you search more than 30 crore judgments on Section 28 or the old Section 34, by section, party or advocate, with results in under 5 seconds, and track orders and hearings across 9,102 courts, benches and forums. It researches and tracks the matter but does not give legal advice.