IEA 34→BSA 28

IEA 34 to BSA 28: Entries in books of account when relevant

Section 34 IEA (1872) replaced by Section 28 BSA (2023)

View IEA Section 34 →View BSA Section 28 →

IEA 34 to BSA 28 at a Glance

Section 34 IEA (Entries in books of account when relevant) is now Section 28 BSA, in force from 1 July 2024. Only the section number changed.

What Changed From IEA 34 to BSA 28?

Section 34 of the Indian Evidence Act, 1872 became Section 28 of the Bharatiya Sakshya Adhiniyam, 2023 on 1 July 2024. No substantive change. The illustration writes the sum as "one thousand rupees".

IEA 34 vs BSA 28: Comparison Table

AspectIEA 1872 (repealed)BSA 2023 (in force)
Section3428
HeadingEntries in books of account when relevantSame

IEA 34 and BSA 28: Bare Act Text Side by Side

IEA 1872 (repealed)

Section 34, IEA 1872

34. 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 Rs. 1,000, 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.
BSA 2023 (in force)

Section 28, BSA 2023

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.

When It Applies: IEA 34 vs BSA 28

Under IEA 34
  1. A party relies on entries in books of account, including books kept in electronic form.
  2. Those books of account are kept regularly during the course of business.
  3. The entries relate to a matter under inquiry by the court.
Under BSA 28
  1. A party relies on entries in books of account, including books kept in electronic form.
  2. Those books of account are kept regularly during the course of business.
  3. The entries relate to a matter under inquiry by the court.

What IEA 34 to BSA 28 Means in Practice

The same rule applies without any substantive change, and a person in court should cite Section 28 BSA for matters governed by the Adhiniyam. In the illustration, the sum is written in words as one thousand rupees.

Disclaimer: This comparison is for informational purposes only. The new criminal laws came into effect on 1 July 2024. Consult a qualified advocate for legal advice.

Sources: Indian Evidence Act, 1872 · Bharatiya Sakshya Adhiniyam, 2023 ·