Public SystemsIMPROVEApproved
India-wide
Bankers’ Books Evidence Act, 2026 to take effect on Oct 1; recognizes digital/cloud records
10 Sept 2026
The Bankers’ Books Evidence Act, 2026 received presidential assent on 2026-08-13 and is scheduled to come into force on 2026-10-01, replacing the 1891 law. The Act explicitly brings electronic, virtual and cloud-stored banking records within the evidentiary framework, with certification and integrity conditions for admissibility; the Ministry of Finance notified the commencement date on 2026-09-10.
Why it matters
It establishes a clearer legal basis for courts to accept authenticated electronic and cloud banking records, pushing banks to maintain stronger record integrity, certification processes, and cybersecurity controls for evidence use.
Ministry of FinanceGovernment of India