The Bankers' Books Evidence Act, 2026 (2027 Edition)

The Bankers' Books Evidence Act, 2026 (2027 Edition)

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Author : Commercial Law Publishers
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The 2027 Edition of The Bankers’ Books Evidence Act, 2026 (No. 15 of 2026, dated 13-8-2026), published by Commercial Law Publishers (India) Pvt. Ltd., is a legal reference presenting the statutory framework governing the evidentiary value and admissibility of bankers’ books in legal proceedings. The Act comes into force with effect from 1-10-2026 vide S.O. 5041(E), dated 10-9-2026, as indicated on the book cover.

This edition presents the bare text of the legislation with short comments to support legal study, examination preparation, and professional reference. It focuses on the legal treatment of banking records and their use as evidence in judicial and other legal proceedings.

The book covers:

  • Legal provisions governing bankers’ books and banking records

  • Evidentiary value of entries in bankers’ books

  • Admissibility of certified copies of banking records

  • Requirements for certification of entries and records

  • Use of banking documents as evidence in legal proceedings

  • Procedures relating to the production and proof of banking records

  • Legal requirements concerning electronic banking records, where applicable under the statutory framework

  • Responsibilities of banking institutions in furnishing evidentiary records

  • Relevant procedural provisions concerning banking evidence

  • Statutory requirements for the use of bankers’ books in court proceedings

This edition is particularly suitable for:

  • Law students studying banking law and evidence law

  • Advocates and legal practitioners handling banking and financial disputes

  • Banking officers and compliance professionals

  • Chartered accountants and financial professionals

  • Academicians and researchers studying banking legislation

  • Legal professionals requiring a statutory reference on banking records and evidence

With the updated legislation and short comments presented in a convenient bare Act format, this 2027 edition serves as a practical reference for understanding the legal framework governing bankers’ books, banking records, and their evidentiary use in legal proceedings in India.

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Shipping & Returns

Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.

Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

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Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

Secure Payment

Your payment information is processed securely. We do not store your card details nor have access to your payment information.

We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.

About the author

Commercial Law Publishers

Commercial Law Publishers

Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on excise and customs; several titles on direct taxes as well as Sales Tax.

Commercial, in a way has brought about a reform in legal publishing by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.

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