The Bankers’ Books Evidence Act, 2026.
Section 4. Power to extend provisions of Act.
The Central Government may, if it considers necessary or expedient so to do, from time to time, by notification, extend the application of the provisions of this Act to the books of any entity or class of entities operating in the financial sector, subject to such conditions, exceptions or modifications as may be specified in the notification, and the Central Government may, in like manner, rescind, vary or modify any such notification.
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