Indian Evidence Act, 1872

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Sections	Particulars
Chapter II	The Relevancy Of Facts
34	Entries in books of account when relevant
Description	8A[Entries in the books of account, including those maintained in an electronic form], regularly kept in the course of business, are relevant whenever they refer to a matter into which the court has to inquire but such statements shall not alone be sufficient evidence to charge any person with liability. Illustration A sues B for Rs. 1,000 and shows entries in his account- books showing B to be indebted to him to this amount. The entries are relevant, but are not sufficient, without other evidence, to prove the debt.