The Bankers’ Books Evidence Act, 2026

On 10th September 2026, the Central Government notified that the Bankers’ Books Evidence Act, 2026.The Act came into force on October 1, 2026.

  • The Bankers’ Books Evidence Act, 2026 is amodernising statutory framework governing the admissibility, certification, and legal validity of bank records and accounts as prima facie evidence in court proceedings without requiring the production of original physical registers.
  • It aims to overhaul a 135-year-old evidentiary law, establish a technology-neutral regime for digital, virtual, and cloud-based financial data, streamline dispute resolution, and enhance Ease of Doing Business (EoDB).
  • The Act adopts a technology-neutral approach by recognising banking records ....
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