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The Bankers' Books Evidence Act, 2026, which received presidential assent in August 2026, came into force from 1 October 2026 under a Finance Ministry notification dated 10 September, replacing the Bankers' Books Evidence Act of 1891. The new law takes a technology neutral approach, recognising banking records kept in physical, electronic, digital, virtual and cloud based forms, including backup and disaster recovery sites, and introduces a two track certification framework for physical and electronic records. It also requires courts to record a special cause in writing before summoning bank officials in cases where the bank is not a party, and allows the Centre to extend the framework to other financial sector entities.