IEA → BSA
IEA 34 in BSA: Section 28
Account book entries relevancy
IEA
34
BSA
28
Under the Indian Evidence Act, 1872, Section 34 dealt with "Account book entries relevancy". Since 1 July 2024, the corresponding provision is Section 28 of the Bharatiya Sakshya Adhiniyam, 2023. This is the official correspondence — always confirm against the bare Act for the exact current text.
This page gives the official section-number correspondence only. Check the bare Act or ask a lawyer before relying on the exact text or procedural implications.
Official source
Source: NCRB Sankalan Portal — official Evidence Act/BSA Section Table. Verified on 2026-07-20. Reference only — not legal advice. Confirm against the official Gazette notification and the bare Act before relying on this mapping in any filing.
Frequently asked
- What is the BSA equivalent of IEA Section 34?
- IEA Section 34 (Account book entries relevancy) corresponds to Section 28 of the Bharatiya Sakshya Adhiniyam, 2023, per the official comparative table.
- When did this change come into force?
- The replacement came into force on 1 July 2024. Matters registered before that date continue under the Indian Evidence Act, 1872.
Nearby sections
- IEA 30 → BSA 24 · Joint trial confession consideration
- IEA 31 → BSA 25 · Admission estoppel effect
- IEA 32 → BSA 26 · Dead person statement relevancy
- IEA 33 → BSA 27 · Subsequent proceeding evidence relevancy
- IEA 35 → BSA 29 · Public record entry relevancy
- IEA 36 → BSA 30 · Maps, charts, plans statements
- IEA 37 → BSA 31 · Public fact statements relevancy
- IEA 38 → BSA 32 · Law book statements relevancy