Entries in books of accounts 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.
Indian Evidence Act, 1872
Section 34
Entries in books of account including those maintained in an electronic form when relevant
Englishहिंदी
⚡ Quick Answer Reference: Section 34 IEA
- Provision: Section 34 of IEA
- Act: Indian Evidence Act, 1872
- Classification: evidence
- Jurisdiction: India
Statutory Content
What does Section 34 of IEA say?
Indian StandardSection 34, Indian Evidence Act, 1872
Bluebook (21st ed.)Indian Evidence Act, 1872, § 34 (India)
Court Pleading StandardSection 34 of the Indian Evidence Act, 1872
Canonical Web linkhttps://nyaya.cloud/acts/indian-evidence-act-1872/34
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Source: Gazette of India (Official Publication)Verify egazette.gov.in ↗
People Also Ask (PAA)
Common Questions about Section 34 IEA
What is Section 34 of IEA?
Section 34 of the Indian Evidence Act, 1872 (IEA) defines and regulates "Entries in books of account including those maintained in an electronic form when relevant". The section states: Entries in books of accounts 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...
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