Evidence Act Section 34 = BSA Section 32

Entries in Books of Account When Relevant

लेखाबहियों की प्रविष्टियाँ जब सुसंगत हों

Statements by Persons Who Cannot Be Called No Change in Punishment Non-Cognizable Bailable Updated: 2026-02-28

Overview

Section 34 of the Indian Evidence Act (1872) dealt with entries in books of account when relevant. Under the Bharatiya Sakshya Adhiniyam (BSA) 2023, this provision is now covered under Section 32. The BSA modernizes the evidence law framework while retaining the core principles.
Hindi भारतीय साक्ष्य अधिनियम (1872) की धारा 34 लेखाबहियों की प्रविष्टियाँ जब सुसंगत हों से संबंधित थी। भारतीय साक्ष्य अधिनियम (BSA) 2023 के तहत, यह प्रावधान अब धारा 32 में शामिल है।

Side-by-Side Comparison

Aspect Evidence Act (Old) BSA (New)
Section Number Section 34 Section 32
Title Entries in Books of Account When Relevant Entries in Books of Account When Relevant
Punishment N/A (Evidence Law) N/A (Evidence Law)
Cognizable No — Warrant required for arrest
Bailable Yes — Bail is a matter of right
Compoundable No — Cannot be compounded/settled
Triable By N/A (Evidence Law)

Key Changes

  • Section number changed from Evidence Act 34 to BSA 32
  • BSA modernizes the evidence framework with updated terminology
  • Core evidentiary principles remain substantially the same

Frequently Asked Questions

What is the BSA equivalent of Evidence Act Section 34?

Evidence Act Section 34 (Entries in Books of Account When Relevant) is now BSA Section 32 under the Bharatiya Sakshya Adhiniyam 2023, effective from July 1, 2024.

Has Evidence Act Section 34 changed under BSA?

The core provision remains substantially the same under BSA Section 32. The BSA reorganizes the evidence law with updated language and some refinements.

Legal Disclaimer

This Evidence Act-to-BSA section comparison is provided for informational and educational purposes only. It does not constitute legal advice. The mapping may not cover all nuances introduced by the new law. Always consult a qualified advocate or legal professional before relying on this information. For more details, see our Disclaimer.

Need Help With Your Legal Matter?

Search court cases, track case status, or get in touch with us for assistance.