Bharatiya Sakshya Adhiniyam, 2023 · Chapter II: Relevancy of Facts · Statements made under special circumstances
Section 28: Entries in books of account when relevant
In plain words
Entries in books of account, including electronic ones, regularly kept in the course of business, are relevant when they refer to a matter the court is inquiring into, but they are not enough on their own to make anyone liable.
Example: A sues B for one thousand rupees and shows entries in his account books. The entries are relevant, but do not prove the debt without other evidence.
A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.
Official 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.
Corresponding sections were matched by comparing the wording of both official texts, and for the IPC and BNS, also against a published correspondence table. Wording, punishments and structure often changed, so read both sections before relying on the match.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 25 August 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 28
No Supreme Court judgment in our database cites this section yet.