Entries in books of account when relevant
Section 28 of the Bharatiya Sakshya Adhiniyam, 2023 deals with entries in books of account when relevant. 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. The Act came into force on 01 Jul 2024.
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.
Section 28, The Bharatiya Sakshya Adhiniyam, 2023 (Act 47 of 2023).
Replaces a provision of the Indian Evidence Act
IEA 34 Entries in books of account when relevant Text carried over almost unchanged 97%
Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.
Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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CBI v. V.C. Shukla
Decided under Indian Evidence Act 34, which this section replaces. The court did not have this Act before it.
Court's Decision & Legal Precedent
Judgment of Main Case order-1.pdf 1998-03-02 DATE VERIFIED. Mukherjee/Kurdukar/Thomas (Jain hawala diaries). Isolates IEA 34: entries in books of account regularly kept in the course of business are relevant, but shall not alone be sufficient to charge any person with liability; loose sheets are not 'books'; spiral diaries of illicit receipts can be books of account if regularly kept, yet still cannot found a charge without independent evidence. Map iea 34 + BSA 28 successor (near-identical 0.9708). Do not pad PC Act 7/13 or ipc 120B.
On this section: Successor of IEA 34 (mapping.csv near-identical, score 0.9708). The books-of-account holding carries to BSA 28.
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R.Sridhar Varma and R.Krishna varma vs Garigipati Gani Raju
Decided under Indian Evidence Act 34, which this section replaces. The court did not have this Act before it.
Court's Decision & Legal Precedent
Once the signature on a cheque is admitted, the mandatory presumption under Section 139 of the NI Act includes the existence of a legally enforceable debt, and the burden shifts to the accused to provide a probable defense via preponderance of probabilities.
On this section: Relevancy of books of account and admissibility of electronic records.
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BIMAN MUKHERJEE vs NARAYAN GIRI
Decided under Indian Evidence Act 34, which this section replaces. The court did not have this Act before it.
Court's Decision & Legal Precedent
When a history of documented transactions via banking channels exists between parties, a claim of a significant subsequent cash loan without documentation constitutes a suspicious deviation that probabilizes the defense and rebuts the presumption under Section 139 NI Act.
On this section: Admissibility of ledger accounts and relevance of course of business.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 28
What have the courts held on Section 28 of the Bharatiya Sakshya Adhiniyam?
CBI v. V.C. Shukla (02 Mar 1998) is the leading judgment on this section among those set out below, though it was decided under IEA 34, which this section replaced -- the court never mentioned this Act: Successor of IEA 34 (mapping.csv near-identical, score 0.9708). The books-of-account holding carries to BSA 28. Another 2 judgments on this section are set out below, 1 of them from the Supreme Court. They run from 1998 to 2023.
How do I find court cases under Section 28 of the Bharatiya Sakshya Adhiniyam?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: BSA 28, section 28 BSA, section 28 of the Bharatiya Sakshya Adhiniyam. People searching for it also type bsa 28p and bsa 28 gauge shotgun. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 3 reported judgments on this section are set out on this page, beginning with CBI v. V.C. Shukla (02 Mar 1998).
What should I read with Section 28 of the Bharatiya Sakshya Adhiniyam, and has it changed?
It carries forward IEA 34 (Entries in books of account when relevant), so the judgments decided under that provision are the case law on this one.
When did Section 28 of the Bharatiya Sakshya Adhiniyam come into force?
Section 28 of the Bharatiya Sakshya Adhiniyam, cited as BSA 28, came into force on 01 Jul 2024, having been enacted on 25 Dec 2023. It is in force as at the date shown on this page.
Other sections of this Act
- 26. Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant1128 words
- 12. Facts showing existence of state of mind, or of body or bodily feeling1076 words
- 95. Exclusion of evidence of oral agreement815 words
- 2. Definitions794 words
- 6. Motive, preparation and previous or subsequent conduct773 words
- 63. Admissibility of electronic records764 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.