Entries in books of account when relevant
IEA 34 (Entries in books of account when relevant) corresponds most closely to BSA 28, Entries in books of account when relevant, on a text comparison scoring 97 per cent. The Indian Evidence Act, 1872 was repealed with effect from 01 Jul 2024, but conduct before that date is still charged, tried and appealed under it.
Repealed · Indian Evidence Act
Section 34 Entries in books of account when relevant
[Entries in books of account, including those maintained in an electronic from], 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.
In force · Bharatiya Sakshya Adhiniyam
Section 28 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.
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.
Other provisions with similar text
The next closest matches, in order. Where a provision was split or merged, the answer is often more than one of these.
How this table was made, and what it is not
There is no official machine-readable correspondence between the Indian Evidence Act, 1872 and the Bharatiya Sakshya Adhiniyam, 2023. The Ministry published comparison charts for human readers; nothing exists that a computer can check. So this is not an official mapping and we do not present it as one.
What it measures is how alike the text of two provisions is. For each provision of the old enactment we compare its words against every provision of the new one and report the closest, with the score. That works here because the new codes are largely a renumbering rather than a rewrite: where a provision carried over near-verbatim the match is self-evidencing, and you can see it for yourself, because both texts are set out side by side on every entry.
Where the law genuinely changed, the score falls and the entry says no close match found rather than offering a guess. Those entries matter: they are where the reform actually did something.
Check before you cite. A high score means the words are alike, not that a court has held the provisions equivalent. For that, read both texts and the Gazette.
Full Evidence Act to BSA table
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. This page is not a substitute for legal advice.