This edition of The Bankers’ Books Evidence Act, 1891 (Act 18 of 1891), updated up to 2026, provides the complete and authoritative text of the law governing the evidentiary value and admissibility of entries in bankers’ books. Designed as a precise and reliable reference for professionals and students of law, finance, and banking, this edition ensures compliance with current legal standards and procedural requirements concerning the production and verification of banking records in judicial proceedings.

The Act lays down the framework for:
• The definition and scope of “bankers’ books” and their evidentiary use
• Legal provisions regarding certified copies of entries as prima facie evidence
• Procedures for inspection and production of banking records in courts
• Safeguards and restrictions on disclosure of customer information
• Judicial recognition of electronic records and digital documentation in banking evidence

This updated 2026 edition is particularly suitable for:
• Law students, academicians, and AIBE aspirants studying the law of evidence and banking law
• Advocates and legal practitioners dealing with financial and commercial litigation
• Bank officials and compliance professionals responsible for record management and legal correspondence
• Chartered accountants and forensic auditors involved in evidentiary verification of financial data

Published by Commercial Law Publishers (India) Pvt. Ltd., this Bare Act with short comments presents the pure statutory text of the Bankers’ Books Evidence Act, 1891, ensuring accuracy, clarity, and ease of reference for both academic and professional purposes.