---
title: "Evidence Act Section 34 in BSA: Section 28 | Vakilat"
description: "Evidence Act Section 34 is now Section 28 of the Bharatiya Sakshya Adhiniyam, 2023. Official headings and which code applies."
url: https://www.vakilat.io/law/iea-to-bsa/34
---

### Browse old and new laws

# Evidence Act Section 34 in the BSA

Section 34 of the Indian Evidence Act, 1872, Entries in books of account when relevant, is now Section 28 of the Bharatiya Sakshya Adhiniyam, 2023.

## Evidence Act 34 and the BSA

Evidence Act BSA BSA heading 34 [28](https://www.vakilat.io/law/bsa-to-iea/28) Entries in books of account when relevant.

## Which code applies

The Bharatiya Sakshya Adhiniyam came into force on 1 July 2024. An application, trial, inquiry, investigation, proceeding or appeal already pending on that date is dealt with under the Indian Evidence Act.

> “Notwithstanding such repeal, if, immediately before the date on which this Adhiniyam comes into force, there is any application, trial, inquiry, investigation, proceeding or appeal pending, then, such application, trial, inquiry, investigation, proceeding or appeal shall be dealt with under the provisions of the Indian Evidence Act, 1872, as in force immediately before such commencement”

> BSA section 170(2)

Which code governs your matter can turn on the date of the offence and the stage the case had reached on 1 July 2024. Read the official text before you rely on any table.

## Sources

Section numbers follow the [correspondence table](https://www.keralaprisons.gov.in/userfiles/act-and-rules/comparison_summary_BSA_to_IEA.pdf) prepared by the Central Academy for Police Training, Bhopal, of the Bureau of Police Research and Development. Headings are taken from the [Indian Evidence Act, 1872](https://www.indiacode.nic.in/bitstream/123456789/15351/1/iea_1872.pdf) and the [Bharatiya Sakshya Adhiniyam, 2023](https://www.mha.gov.in/sites/default/files/2024-04/250882_english_01042024_0.pdf) as published, and from the table. The official text governs: read the section itself before you rely on it.

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