https://www.taxtmi.com/news?id=74753 Bankers' Books Evidence Act, 2026 modernises the evidentiary framework for banking records and replaces the earlier legislation. It recognises records maintained in physical, electronic, digital, virtual, cloud-based, and other contemporary forms. Certification is simplified and standardised, including through manual, digital, or electronic signatures. Summoning a bank official where the bank is not a party requires special cause recorded in writing by the court. The framework may be extended to specified financial-sector entities or classes of entities. en-us Fri, 11 Sep 2026 17:11:37 +0530 Fri, 11 Sep 2026 17:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=74753 Bankers' Books Evidence Act, 2026 modernises the evidentiary framework for banking records and replaces the earlier legislation. It recognises records maintained in physical, electronic, digital, virtual, cloud-based, and other contemporary forms. Certification is simplified and standardised, including through manual, digital, or electronic signatures. Summoning a bank official where the bank is not a party requires special cause recorded in writing by the court. The framework may be extended to specified financial-sector entities or classes of entities. News - Fri, 11 Sep 2026 17:11:37 +0530 https://www.taxtmi.com/news?id=74753