# The Bharatiya Sakshya Adhiniyam, 2023, Section 28: Entries in books of account when relevant

- Act: The Bharatiya Sakshya Adhiniyam, 2023 (Act 47 of 2023)
- In force from: 2024-07-01
- Ministry: Ministry of Home Affairs
- Source URL: https://indiacode.ecourtsindia.com/bsa/section/28/

## Text

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.

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