BSA Section 28: Entries in books of account when relevant
Bharatiya Sakshya Adhiniyam, 2023 · Chapter 2: Relevancy of Facts
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¶28. 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.
Study: explanations and related material
Replaces IEA 34. IEA → BSA converterSource: BPR&D BSA–IEA corresponding section table (UP Police, 2024-07-03)
Official reference: Ministry of Home Affairs: Gazette text, 25 December 2023 — source link checked: 2 October 2026.Recorded edition / snapshot date: 2024-07-01.Mobile-app reference import; the recorded snapshot date is not a fresh legal-currency guarantee. The linked government text is an independent authoritative reference, not certification that this website reproduces the same edition. The source link was checked, not every provision or subsequent amendment. Check commencement notifications, savings and jurisdiction-specific variations separately.
This text is for reference, not legal advice. Consult the official source for the authoritative text.
Other sections in this chapter
- 3. Evidence may be given of facts in issue and relevant facts
- 4. Relevancy of facts forming part of same transaction
- 5. Facts which are occasion, cause or effect of facts in issue or relevant facts
- 6. Motive, preparation and previous or subsequent conduct
- 7. Facts necessary to explain or introduce fact in issue or relevant facts
- 8. Things said or done by conspirator in reference to common design
- 9. When facts not otherwise relevant become relevant
- 10. Facts tending to enable Court to determine amount are relevant in suits for damages
- 11. Facts relevant when right or custom is in question
- 12. Facts showing existence of state of mind, or of body or bodily feeling
- 13. Facts bearing on question whether act was accidental or intentional
- 14. Existence of course of business when relevant
- 15. Admission defined
- 16. Admission by party to proceeding or his agent
- 17. Admissions by persons whose position must be proved as against party to suit
- 18. Admissions by persons expressly referred to by party to suit
- 19. Proof of admissions against persons making them, and by or on their behalf
- 20. When oral admissions as to contents of documents are relevant
- 21. Admissions in civil cases when relevant
- 22. Confession caused by inducement, threat, coercion or promise, when irrelevant in criminal proceeding
- 23. Confession to police officer
- 24. Consideration of proved confession affecting person making it and others jointly under trial for same offence
- 25. Admissions not conclusive proof, but may estop
- 26. Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant
- 27. Relevancy of certain evidence for proving, in subsequent proceeding, truth of facts therein stated
- 29. Relevancy of entry in public record or an electronic record made in performance of duty
- 30. Relevancy of statements in maps, charts and plans
- 31. Relevancy of statement as to fact of public nature contained in certain Acts or notifications
- 32. Relevancy of statements as to any law contained in law books including electronic or digital form
- 33. What evidence to be given when statement forms part of conversation, document, electronic record, book or series of letters or papers
- 34. Previous judgments relevant to bar a second suit or trial
- 35. Relevancy of certain judgments in probate, etc., jurisdiction
- 36. Relevancy and effect of judgments, orders or decrees, other than those mentioned in section 35
- 37. Judgments, etc., other than those mentioned in sections 34, 35 and 36 when relevant
- 38. Fraud or collusion in obtaining judgment, or incompetency of Court, may be proved
- 39. Opinions of experts
- 40. Facts bearing upon opinions of experts
- 41. Opinion as to handwriting and signature, when relevant
- 42. Opinion as to existence of general custom or right, when relevant
- 43. Opinion as to usages, tenets, etc., when relevant
- 44. Opinion on relationship, when relevant
- 45. Grounds of opinion, when relevant
- 46. In civil cases character to prove conduct imputed, irrelevant
- 47. In criminal cases previous good character relevant
- 48. Evidence of character or previous sexual experience not relevant in certain cases
- 49. Previous bad character not relevant, except in reply
- 50. Character as affecting damages