Bharatiya Sakshya Adhiniyam, 2023
BSA Section 28: Entries in books of account when relevant
IEA Section 34 is covered by BSA Section 28.
- BSA 28IEA: 34Changed
Entries in books of account when relevant.
No change except the words "include those maintained in an electronic form" are excluded from the heading.
Source: Correspondence Table and Comparison Summary of the Bharatiya Sakshya Adhiniyam, 2023 (BSA) and the Indian Evidence Act, 1872 (IEA), Central Academy for Police Training (CAPT), Bhopal — prepared by Anil Kishore Yadav, IPS, Director (PDF hosted on keralaprisons.gov.in). Check the bare act before relying on a section in court.
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