# The Indian Evidence Act, 1872, Section 34: Entries in books of account when relevant

- Act: The Indian Evidence Act, 1872 (Act 1 of 1872)
- In force from: 1872-09-01
- Ministry: Ministry of Law and Justice
- Source URL: https://indiacode.ecourtsindia.com/iea/section/34/

## Text

[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.

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