Section 34 IEA: Entries in books of account when relevant
Indian Evidence Act, 1872
Section 34 IEA at a Glance
Section 34 IEA deals with entries in books of account when relevant. From 1 July 2024 it is replaced by Section 28 BSA.
Section 34 IEA Bare Act Text
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.
IllustrationA 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.
Source: Section 34, Indian Evidence Act, 1872
Section 34 IEA in Simple Words
Section 34 of the Indian Evidence Act, 1872 makes entries in business books of account relevant in court, while stopping a party from fixing legal liability on someone using those entries alone.
The rule covers books of account kept in physical form as well as books kept in electronic form. For the entries to be relevant, the books must be kept regularly during business operations, and the entries must relate to a matter under inquiry by the court.
Even when such account book entries are relevant, the entries alone are not sufficient evidence to make any person liable. As the illustration to the Act shows, if a person sues another for Rs. 1,000 and produces account book entries showing the debt, the court treats those entries as relevant, yet additional evidence is required to prove the debt.
When Section 34 IEA Applies
- A party relies on entries in books of account, including books kept in electronic form.
- Those books of account are kept regularly during the course of business.
- The entries relate to a matter under inquiry by the court.
Example of Section 34 IEA
When Section 34 IEA Does Not Apply
- Account book entries alone are not sufficient evidence to fasten liability on any person without other supporting evidence.
Section 34 IEA in the BSA
Section 34 IEA is now covered under Section 28 BSA.
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".
View detailed comparison (IEA 34 vs BSA 28) →FAQs on Section 34 IEA
What is Section 34 IEA?▼
Section 34 of the Indian Evidence Act, 1872 states that entries in books of account kept regularly during business operations, including electronic books, are relevant when they relate to a matter under inquiry by the court. However, such entries alone are not sufficient evidence to make any person liable.
Are electronic account books covered by Section 34 IEA?▼
Yes. The Act expressly covers entries in books of account kept in electronic form, as long as those books are kept regularly during business operations.
Can a court hold a person liable for a debt based only on account book entries under Section 34 IEA?▼
No. Even when the account book entries are relevant, those entries alone are not sufficient evidence to prove a debt or fix liability without other evidence.
Do the books of account have to be kept regularly in business to be relevant under Section 34 IEA?▼
Yes. The rule makes entries relevant only when the books of account are kept regularly in business and relate to a matter under inquiry by the court.
What is Section 34 IEA in BSA?▼
Section 28 BSA replaces Section 34 IEA from 1 July 2024 with no substantive change to the rule. In the illustration, the sum is written out in words instead of digits.
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Sources: Bare Act Text, Indian Evidence Act, 1872 ·