Bankers' Books Evidence Act, 2026

Timeline

1. 1 Oct2026
   Legislation

   Bankers' Books Evidence Act 2026 replaces the 1891 law¹²

   A new statute governing how bank records are proved in court came into force on 1 October 2026. It covers physical and digital records and standardises certification of copies.

   • Came into force on 1 October 2026 (Finance Ministry notification)
   • Replaces the Bankers' Books Evidence Act, 1891
   • Technology-neutral: covers physical, electronic, digital, virtual and cloud-based records
   • Where the bank is not a party, a court must record a special cause in writing before summoning bank officials
   • Presidential assent on 13 August 2026
2. 11 Sep2026
   Legislation

   Finance Ministry notifies 1 October 2026 commencement for Bankers' Books Evidence Act³⁴

   The Finance Ministry notified that the Bankers' Books Evidence Act, 2026 takes effect on 1 October 2026. The Act received presidential assent on 13 August 2026.

   • Finance Ministry notification fixes 1 October 2026 as commencement (reported 11 September 2026)
   • Presidential assent on 13 August 2026
   • Where the bank is not a party, a court must record a special cause in writing before summoning bank officials
   • Replaces the Bankers' Books Evidence Act, 1891

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Sources

1. All India Radio News
2. Morung Express
3. Morung Express
4. All India Radio News