Section 34: [Entries in books of accounts including those maintained in an electronic form] [Substituted by Act 21 of 2000, Section 92 and Sch.II, for "Entries in the books of account" (w.e.f. 17.10.2000)], when relevant

Q: What does Section 34 of The Indian Evidence Act, 1872 (IEA) deal with?

Section 34 IEA pertains to "[Entries in books of accounts including those maintained in an electronic form] [Substituted by Act 21 of 2000, Section 92 and Sch.II, for "Entries in the books of account" (w.e.f. 17.10.2000)], when relevant". It is part of the The Indian Evidence Act, 1872, a legislation enacted by the Parliament of India. Section 34 of The Indian Evidence Act, 1872 (IEA) governs [Entries in books of accounts including those maintained in an electronic form] [Substituted by Act 21 of 2000, Section 92 and Sch.II, for "Entries in the books of account" (w.e.f. 17.10.2000)], when relevant. As verified on 19 May 2026.

Q: Is Section 34 IEA still in force?

Yes, Section 34 of the The Indian Evidence Act, 1872 is currently in force across the Republic of India.

Q: What is धारा 34 IEA?

धारा 34 IEA is the Devanagari Hindi reference for Section 34 of the The Indian Evidence Act, 1872. Section 34 of The Indian Evidence Act, 1872 (IEA) governs [Entries in books of accounts including those maintained in an electronic form] [Substituted by Act 21 of 2000, Section 92 and Sch.II, for "Entries in the books of account" (w.e.f. 17.10.2000)], when relevant. As verified on 19 May 2026.

Q: What is Dhara 34 IEA?

Dhara 34 IEA is the Roman Hindi reference for Section 34 of the The Indian Evidence Act, 1872. "Dhara" means "Section" in Hindi. Section 34 of The Indian Evidence Act, 1872 (IEA) governs [Entries in books of accounts including those maintained in an electronic form] [Substituted by Act 21 of 2000, Section 92 and Sch.II, for "Entries in the books of account" (w.e.f. 17.10.2000)], when relevant. As verified on 19 May 2026.

Q: How to cite Section 34 of The Indian Evidence Act, 1872?

Cite as: "Section 34, The Indian Evidence Act, 1872 (IEA)" in legal briefs. For academic writing, use the BlueBook format: The Indian Evidence Act, 1872, § 34 (India).

Law on Tips Editorial Board

[Entries in books of accounts, including those maintained in an electronic form] [Substituted by Act 21 of 2000, Section 92 and Sch.II, for "Entries in the books of account " (w.e.f. 17.10.2000)], 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.

Illustration

A sues B for Rs. 1,000 and shows entries in his account-books showing B to be indebted to him to this amount.

The entries are relevant but are not sufficient, without other evidence, to prove the debt.