The Rajya Sabha on August 9 passed the Bankers’ Books Evidence Bill, 2026, paving the way for replacing the colonial-era Bankers’ Books Evidence Act, 1891.
The Lok Sabha had already passed the Bill on August 5, 2026.
About the Bill
The legislation seeks to modernise the legal framework governing the use of bankers’ books and records as evidence in judicial proceedings, in line with India’s increasingly digital banking ecosystem.
A key provision of the Bill is the explicit recognition of electronic and digital records of bankers’ books as admissible, valid and legally enforceable evidence, subject to prescribed safeguards.
The Bill establishes a technology-neutral legal framework for bankers’ books and formally recognises electronic and digital banking records.
Under the proposed framework, an electronic or digital copy would be admissible as evidence if it is a true copy of the relevant entry or information and accurately represents, or is appropriately derived from, the original record.
The Bill provides safeguards to ensure the integrity and authenticity of electronic records.
It requires that there should be no unauthorised alteration of data, tampering with the system or any other event that could compromise the integrity and accuracy of the record.
The Bill also specifies circumstances that may constitute “special cause” for requiring additional scrutiny of banking records.
Such circumstances include cases where the accuracy or genuineness of an entry is in doubt, an event indicates an interruption in the regular process of maintaining records, or a bank fails to comply with a court order relating to inspection of its books.
Finance Minister Nirmala Sitharaman said that the legislation would also strengthen the statutory protection available to bank officers when the bank itself is not a party to the judicial proceedings.
The legislation marks a shift from a paper-based colonial legal framework to a modern digital framework, facilitating the use of electronic banking records in courts while maintaining safeguards against manipulation and tampering.
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