Entries in books of account when relevant.
What this section does
Entries in books of account, including those maintained in electronic form, regularly kept in the course of business are relevant whenever they refer to a matter under inquiry by the Court. However, such entries alone are not sufficient to charge any person with liability and must be corroborated by other evidence.
AI-generated plain-language summary. For the binding statutory text, see India Code (official).
The rule in one line
Regularly kept business account entries (including electronic) are relevant but cannot by themselves establish liability.
When it applies
- A sues B for ₹1,000 and produces account book entries showing B's indebtedness — the entries are relevant but insufficient without additional evidence to prove the debt.
- A company's electronically maintained ledger showing a loan advanced to a director is relevant to the inquiry but must be supported by other evidence to fasten liability.
Derived from IEA s.34.
Read the official text
For the binding statutory text of BSA Section 28, refer to the Gazette of India or the India Code official website.
Why this matters
BSA Section 28 forms part of Bharatiya Sakshya Adhiniyam which replaced the Indian Evidence Act 1872 on 1 July 2024. Any new filing, FIR, charge sheet, or bail application made on or after that date should cite the new section number. References to the old act in legacy documents remain valid for matters that arose before the changeover.