Parliament Passes Bankers’ Books Evidence Bill, 2026

The Lok Sabha, on August 5, 2026, and the Rajya Sabha on August 10, passed the Bankers’ Books Evidence Bill, 2026, to replace the Bankers’ Books Evidence Act, 1891, and align with contemporary digital banking practices. The erstwhile Act enabled certified copies of bank records to be received as evidence in legal proceedings without production of the original records and was amended by the Information Technology Act, 2000, to bring computer-generated records within its scope. The 2026 Bill replaces that framework in full.

Key Provisions of the Bill

• Expanded definition of “bankers’ books” (Section 2): The term now covers ledgers, day-books, cash-books, account books and all other records used in the ordinary business of a bank, whether kept in written or physical form or stored through any electronic or digital mechanism, including records held onsite or at an offsite, virtual or cloud location, and back-up or disaster-recovery sites.
• Two certification regimes (Sections 2 and 3): Certified copies are recognised for both physical and electronic records, in the forms set out in the First Schedule (physical books) and the Second Schedule (electronic or digital records). Each certificate bears its date, states the name and designation of the certifying officer, and is signed or authenticated either manually or by a digital or electronic signature under the Information Technology Act, 2000, by the branch head, office head or another authorised officer of the bank.
• Admissibility of electronic records (Sections 6 and 7): The admissibility of an electronic or digital record of a bankers’ book cannot be denied merely because it is in electronic form. Such a record is admissible, valid and legally enforceable subject to the conditions in Section 7, which include regular use and proper operation of the system, absence of unauthorised alteration or tampering, entry of data by authorised persons, safe transfer of the record onto identifiable removable media, and security of the network and devices against cyber risks.
• “Legal proceeding” defined broadly (Section 2): The expression covers any proceeding or inquiry in which evidence may be taken, arbitration, and investigations or inquiries conducted for the collection of evidence under the Bharatiya Nagarik Suraksha Sanhita, 2023 or any other law by a police officer or other authorised person.
• Extension to other financial-sector entities (Section 4): The Central Government may, by notification, extend the provisions of the Act to the books of any entity or class of entities operating in the financial sector, subject to conditions, and may rescind, vary or modify any such notification.
• “Special cause” for compelling a bank officer (Section 8): In a legal proceeding to which the bank is not a party, an officer of the bank is not compellable to produce bankers’ books or to appear as a witness, except by an order of the Court made in writing for “special cause” i.e., where the accuracy or genuineness of an entry is in doubt, the regularity of record-keeping has been interrupted, or the bank has not complied with an inspection order.
• Inspection and notice (Section 9): On the application of a party, the Court may permit inspection and copying of entries or order the bank to produce certified copies together with a certificate that no other relevant entries exist. Such an order is served on the bank three clear days (excluding bank holidays) before it is to be obeyed, unless the Court directs otherwise.
• Investigations under the BNSS (Section 11): Where Sections 8 to 10 apply to an investigation or inquiry falling within the definition of “legal proceeding”, references to an order of the Court are read as an order of an officer not below the rank of Superintendent of Police, or as otherwise specified.

The Bill will come into force on such date as the Central Government appoints by notification in the Official Gazette.