Indian Evidence Act
(IEA)
[Entries in books of accounts including those maintained in an electronic form] [Substituted by Act 21 of 2000, Section 92 and Sch.II, for "Entries in the books of account" (w.e.f. 17.10.2000)], when relevant.
Chapter 2: Of the Relevancy of Facts
Section: 34.21 of 2000
[Entries in books of accounts, including those maintained in an electronic form] [Substituted by Act 21 of 2000, Section 92 and Sch.II, for "Entries in the books of account" (w.e.f. 17.10.2000) ], 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.IllustrationA 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.
