Bankers’ Books Evidence Act, 2026 replaces the 1891 law from 1 October
Key facts
- The Bankers' Books Evidence Act, 2026 came into force on 1 October 2026.
- It replaces the colonial-era Bankers' Books Evidence Act, 1891.
- Electronic and digital bank records are now admissible as evidence, if no tampering is detected.
- Bank officers need not appear as witnesses, unless a court records a special cause in writing.
- The government can extend the Act to other financial-sector entities by notification.
Why it matters
[Policy] Banking is now mostly digital, but the evidence law dated from 1891. The new Act makes digital bank records valid proof in courts and probes. It fits the wider push to replace colonial laws, like the BNS, BNSS and BSA.
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