The new law to be called the Bankers’ Books Evidence Act, 2026 is going to repeal or replace the Bankers’ Books Evidence Act, 1891. “With the advancement of technology and growth of digital banking, bank records are increasingly created, stored and maintained using contemporary technology (instead of physical record). It proposes to provide for standardised certificate formats and authentication by manual or digital or electronic signature and to expressly recognise admissibility of electronic bank records and permit their production in either physical or electronic form. The Bankers’ Books Evidence Act, 1891 was enacted during pre-independence era to facilitate the use of certified copies of bank records as evidence in legal proceedings without requiring production of the original records. The Act was enacted at a time when banking records were predominantly maintained in physical form.