- Its main purpose is to modernise the law governing the use of bank records as evidence in courts, investigations and arbitration proceedings.
- The definition of bankers’ books will now cover records maintained in physical, electronic, digital, virtual, cloud-based, backup and disaster-recovery systems.
- Electronic bank records cannot be rejected merely because they are digital. They will be legally admissible if their accuracy, authenticity and integrity are properly certified.
- Banks must certify that the record is a true copy, was created during regular banking operations, was handled by authorised persons and was not altered or tampered with.
- Certificates may be authenticated manually or through a valid digital or electronic signature by an authorised bank officer
- A certified copy will serve as prima facie evidence, so the original banking records will generally not need to be produced before the court.
- A bank officer may be ordered to produce original records or appear as a witness only for a special reason, such as doubts about authenticity, interruption in normal record-keeping or failure to comply with a court order.
- The Central Government may extend the law to other entities operating in the financial sector.
- Significance
- The Bill recognises modern digital banking systems and makes electronic account statements, transaction records and cloud-stored data easier to use in legal proceedings. At the same time, it introduces safeguards against data alteration, cyber risks and unauthorised access.
Question:
Q1. Which of the following is a key provision of the Bankers’ Books Evidence Bill, 2026?a) Electronic banking records cannot be submitted in court
b) Only original physical bank ledgers are admissible as evidence
c) Certified electronic banking records can be admitted as evidence
d) Bank officers must appear in every case involving bank records
Answer: c) The Bill recognises physical as well as electronic, digital, cloud-based and backup banking records. A properly authenticated and certified copy can be treated as prima facie evidence in legal proceedings.
