IEA Section 34: Entries in books of account including those maintained in an electronic form] when relevant
Indian Evidence Act, 1872 · Chapter 2: The Relevancy Of Facts
Repealed on 1 July 2024 and replaced by the Bharatiya Sakshya Adhiniyam, 2023 (BSA).
Entries in books of accounts 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.]
Bare act text for reference, current to 30 June 2024. It is not legal advice; check the official gazette for authoritative text.
Other sections in this chapter
- 5. Evidence may be given of facts in issue and relevant facts
- 6. Relevancy of facts forming part of same transaction
- 7. Facts which are the occasion, cause or effect of facts in issue
- 8. Motive, preparation and previous or subsequent conduct
- 9. Facts necessary to explain or introduce relevant facts
- 10. Things said or done by conspirator in reference to common design
- 11. When facts not otherwise relevant become relevant
- 12. In suits for damages, facts tending to enable Court to determine amount are relevant
- 13. Facts relevant when right or custom is in question
- 14. Facts showing existence of state of mind, or of body or bodily feeling
- 15. Facts bearing on question whether act was accidental or intentional
- 16. Existence of course of business when relevant
- 17. Admission defined
- 18. Admission by party to proceeding or his agent by suitor in representative character
- 19. Admissions by persons whose position must be proved as against party to suit
- 20. Admissions by persons expressly referred to by party to suit
- 21. Proof of admissions against persons making them, and by or on their behalf
- 22. When oral admissions as to contents of documents are relevant
- 22A. When oral admissions as to contents of electronic records are relevant
- 23. Admissions in civil cases, when relevant
- 24. Confession caused by inducement, threat or promise, when irrelevant in criminal proceeding
- 25. Confession to police officer not to be proved
- 26. Confession by accused while in custody of police not to be proved against him
- 27. How much of information received from accused may be proved
- 28. Confession made after removal of impression caused by inducement, threat or promise relevant
- 29. Confession otherwise relevant not to become irrelevant because of promise of secrecy, etc
- 30. Consideration of proved confession affecting person making it and others jointly under trial for same offence
- 31. Admissions not conclusive proof, but may estop
- 32. Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant
- 33. Relevancy of certain evidence for proving, in subsequent proceeding, the truth of facts therein stated
- 35. Relevancy of entry in public record or an electronic record made in performance of duty
- 36. Relevancy of statements in maps, charts and plans
- 37. Relevancy of statement as to fact to public nature, contained in certain Acts or notifications
- 38. Relevancy of statements as to any law contained in law-books
- 39. What evidence to be given when statement forms part of a conversation, document, electronic record, book or series of letters or papers
- 40. Previous judgments relevant to bar a second suit or trial
- 41. Relevancy of certain judgments in probate, etc., jurisdiction
- 42. Relevancy and effect of judgments, orders or decrees, other than those mentioned in section 41
- 43. Judgments, etc., other than those mentioned in sections 40 to 42, when relevant
- 44. Fraud or collusion in obtaining judgment, or incompetency of Court, may be proved
- 45. Opinions of experts
- 45A. Opinion of Examiner of Electronic Evidence
- 46. Facts bearing upon opinions of experts
- 47. Opinion as to handwriting, when relevant
- 47A. Opinion as to digital signature when relevant
- 48. Opinion as to existence of right or custom, when relevant
- 49. Opinion as to usages, tenets, etc., when relevant
- 50. Opinion or relationship, when relevant
- 51. Grounds of opinion, when relevant
- 52. In civil cases character to prove conduct imputed, irrelevant
- 53. In criminal cases, previous good character relevant
- 53A. Evidence of character or previous sexual experience not relevant in certain cases-
- 54. In criminal proceedings previous conviction relevant, but not previous bad character, except in reply
- 55. Character as affecting damages