The Bankers’ Books Evidence Bill, 2026, which aims to admit electronic and digital banking records as evidence in legal proceedings, was also passed by the Rajya Sabha. The taxation Bill, a Money Bill, was passed by the Lok Sabha last week. Replying to the discussion on the Taxation and Other Laws (Amendment) Bill, 2026, Sitharaman said, “The enabling provision that we are bringing in today does not impose any tax or transaction charge on UPI users.” She also said consumers and small merchants will not have to pay Merchant Discount Rate (MDR) charges on UPI transactions. The Bankers’ Books Evidence Bill, 2026, passed by a voice vote in Rajya Sabha, seeks to repeal and replace the Bankers’ Books Evidence Act, 1891, and update the law governing the use of bankers’ books and records in courts in line with the present-day banking system.