Bankers Books Evidence Act, 2026

The Bankers' Books Evidence Act, 2026 comes into force on October 1, 2026, replacing the colonial-era Bankers' Books Evidence Act, 1891. The legislation modernises India's legal framework for the admissibility of banking records as evidence by introducing a technology-neutral framework that covers physical, electronic, and digital records. It sets standardised provisions for authentication and certification using manual, digital, and electronic signatures. Furthermore, the Act protects bank officials from routine court appearances or producing original records in proceedings where the bank is not a party, unless a special cause is recorded through a written court order. It also enables the government to extend its provisions to specified financial sector entities by notification.