New Delhi, Sept. 11 -- The Bankers' Books Evidence Act, 2026 will come into force from October 1, 2026, replacing the Bankers' Books Evidence Act, 1891 with a modern framework for using banking records as evidence.

The Act received the assent of the President on August 13, 2026. A notification dated September 10, 2026 has appointed October 1 as the date for the provisions of the Act to come into force.

The Act adopts a technology-neutral approach by recognising banking records maintained in physical, electronic, digital, virtual, cloud-based and other contemporary forms.

It also provides for simplified and standardised certification of banking records through manual, digital or electronic signatures.

The Act provides greater clarity o...