The Evidence Act 1872 was replaced by the BSA 2023 (in force 2024-07-01); no verified section mapping on file for Section 34 — confirm the corresponding provision (savings: Section 170, BSA 2023).
[Entries in 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 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. Substituted by Act 21 of 2000, S.92 and Schedule II, (w.e.f. 17/10/2000). Prior to the substitution it read as"- "Entries in books of account".