Delhi: Finance Minister Nirmala Sitharaman on Monday introduced the Bankers' Books Evidence Bill, 2026 in the Lok Sabha. The proposed legislation relates to evidence with respect to bankers' books and aims to align with digital banking practices. It will replace the Bankers' Books Evidence Act, 1891, a pre-independence law that allowed certified copies of bank records as evidence without producing the originals."With the advancement of technology and growth of digital banking, bank records are increasingly created, stored and maintained using contemporary technology (instead of physical records). It has, therefore, become necessary to modernise and strengthen the existing legal framework to meet the requirements of the present banking system," said the statement of objects and reasons of the bill.It also proposes to expand the scope of the definition of 'bankers' books' to include all forms of records maintained by banks, whether in physical, electronic, digital, virtual, cloud-based or any other form, thereby providing a comprehensive, technology-neutral and future-ready legal framework.The bill further proposes to standardise certificate formats and authentication by manual or digital or electronic signature and to expressly recognise the admissibility of electronic bank records and permit their production in either physical or electronic form.Empowering CentreIt further seeks to empower the central government to extend applicability of the proposed legislation to any entity or class of entities operating in the financial sector, subject to certain conditions.The bill also seeks to define the expression 'special cause', for which a court may, by order in writing, compel an officer of the bank to produce any bankers' books or to appear as witness to prove matters, transactions or accounts, in any legal proceeding where the bank is not a party.