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Repealed on 1 July 2024 and replaced by the Bharatiya Sakshya Adhiniyam, 2023 (BSA).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.]
Study: explanations and related material
Now BSA 28 (corresponding section). IEA → BSA converterSource: BPR&D BSA–IEA corresponding section table (UP Police, 2024-07-03), p4
Official reference: Legislative Department, Assam: government historical reference — source link checked: 2 October 2026.Recorded edition / snapshot date: 2024-06-30.Mobile-app reference import; the recorded snapshot date is not a fresh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. Historical code retained for reference; read the repeal/savings provisions in the successor code.
This text is for reference, not legal advice. Consult the official source for the 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