Section 34
The text of the Indian Evidence Act, 1872 is not held here: India Code has no complete official copy of it. The section that replaced it is below.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Check against the official text before relying on it.
Replaced by
The Bharatiya Sakshya Adhiniyam, 2023, 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.
Pair from: BPR&D correspondence tables (bprd.mha.gov.in; A. K. Yadav, CAPT Bhopal)