Evidence Act Section 34 is now BSA Section 28
- Evidence Act 34 (Entries in books of account when relevant) → BSA 28 Entries in books of account when relevant
Verbatim · BSA 2828. 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.
Read the full BSA Section 28 →
The BSA replaced the Indian Evidence Act, 1872 from 1 July 2024.
Old-to-new correspondence is indicative and not always one-to-one; read the new text itself.