UPSC Prelims Practice Questions — Bankers’ Books Evidence Act, 2026 to come into force from 1st October 2026
Q1. Consider the following statements regarding the Bankers' Books Evidence Act, 2026 and the law it replaces:
1. It repeals and replaces the Bankers' Books Evidence Act, 1891.
2. Post office savings bank operations continue to remain within the coverage of the new law.
3. The central government may, by notification, extend the provisions of the Act to any entity or class of entities operating in the financial sector.
4. It withdraws the earlier protection available to bank officers, making them compellable to produce banker's books and to appear as witnesses in all legal proceedings.
Which of the above is/are NOT correct?
- It repeals and replaces the Bankers' Books Evidence Act, 1891.
- Post office savings bank operations continue to remain within the coverage of the new law.
- The central government may, by notification, extend the provisions of the Act to any entity or class of entities operating in the financial sector.
- It withdraws the earlier protection available to bank officers, making them compellable to produce banker's books and to appear as witnesses in all legal proceedings.
- A. 1 and 2 only
- B. 2 and 3 only
- C. 3 and 4 only
- D. 4 only
Q2. Under the Bankers' Books Evidence Act, 2026, a Court may order a bank officer to produce a banker's book or to testify only for a 'special cause'. Consider the following grounds:
1. The accuracy or genuineness of an entry or of the information is doubtful.
2. An event has occurred suggesting that the regularity or ordinary nature of record keeping has been interrupted.
3. The bank has failed to comply with an order.
4. The bank is itself a party to the legal proceeding in question.
Which of the above is/are correctly identified as grounds constituting 'special cause'?
- The accuracy or genuineness of an entry or of the information is doubtful.
- An event has occurred suggesting that the regularity or ordinary nature of record keeping has been interrupted.
- The bank has failed to comply with an order.
- The bank is itself a party to the legal proceeding in question.
- A. 1 and 2 only
- B. 2 and 4 only
- C. 1, 2 and 3 only
- D. 1, 3 and 4 only
Q3. The Bankers' Books Evidence Bill, 2026 was cleared by the Rajya Sabha by voice vote. In parliamentary practice, the clearing of a Bill by voice vote means which one of the following?
- A. Members convey their assent in writing to the Chair, who lays the signed list of assenting members on the Table of the House
- B. Members express assent by raising their hands, and the tally counted by the Secretary-General is published in the bulletin of the House
- C. Members present express assent or dissent orally, and the Chair declares the result without the vote of any individual member being recorded
- D. Members record assent through the electronic vote-recording system, and the division figures are thereafter announced by the Chair
Q4. The Bankers' Books Evidence Bill, 2026 was passed first by which House of Parliament, and on which date?
- A. Rajya Sabha, on 3 August 2026
- B. Lok Sabha, on 5 August 2026
- C. Rajya Sabha, on 5 August 2026
- D. Lok Sabha, on 10 August 2026
Q5. Consider the following statements comparing the coming into force of the Bankers' Books Evidence Act, 2026 with that of the Banking Laws (Amendment) Act, 2025:
1. The commencement of the Bankers' Books Evidence Act, 2026 is on a date appointed by the central government by notification in the Official Gazette, and not automatically on the date of Presidential assent.
2. The nomination-related provisions of the Banking Laws (Amendment) Act, 2025 took effect from 1 November 2025, later than 1 August 2025, from which its other key provisions had been brought into effect.
3. Unlike the Banking Laws (Amendment) Act, 2025, whose provisions were brought into force in stages, the Bankers' Books Evidence Act, 2026 is to come into force from 1 January 2027.
Which of the statements given above is/are correct?
- The commencement of the Bankers' Books Evidence Act, 2026 is on a date appointed by the central government by notification in the Official Gazette, and not automatically on the date of Presidential assent.
- The nomination-related provisions of the Banking Laws (Amendment) Act, 2025 took effect from 1 November 2025, later than 1 August 2025, from which its other key provisions had been brought into effect.
- Unlike the Banking Laws (Amendment) Act, 2025, whose provisions were brought into force in stages, the Bankers' Books Evidence Act, 2026 is to come into force from 1 January 2027.
- A. 1 only
- B. 1 and 2 only
- C. 2 and 3 only
- D. 1, 2 and 3
Q6. Consider the following statements about the entry into operation of the Bankers' Books Evidence Act, 2026:
1. The Act is to come into force from 1 October 2026.
2. The Act completed its passage through both Houses of Parliament in August 2026.
3. The Bankers' Books Evidence Act, 1891 stands repealed from the date the 2026 Act commences, subject to savings for matters already pending.
4. The Act's provisions were given retrospective operation from 1 April 2026.
Which of the above is/are correctly identified?
- The Act is to come into force from 1 October 2026.
- The Act completed its passage through both Houses of Parliament in August 2026.
- The Bankers' Books Evidence Act, 1891 stands repealed from the date the 2026 Act commences, subject to savings for matters already pending.
- The Act's provisions were given retrospective operation from 1 April 2026.
- A. 1 and 2 only
- B. 2 and 3 only
- C. 1 and 4 only
- D. 1, 2 and 3 only
Q7. The Bankers' Books Evidence Act, 2026 falls within the charge of the Department of Financial Services. The mandate of that Department is best described as which one of the following?
- A. Policy on public borrowing, government securities markets, capital markets and the management of the Union Government's cash balances
- B. Policy on direct and indirect taxes, including administration of the income tax, customs and goods and services tax regimes
- C. Policy on banking, insurance and pensions, including the functioning of public sector banks and other financial institutions
- D. Policy on disinvestment, asset monetisation and management of the Union Government's shareholding in central public sector enterprises
Q8. The Bankers' Books Evidence Act, 2026, and the 1891 Act it replaces, are administered by which one of the following?
- A. Department of Financial Services, Ministry of Finance
- B. Department of Legal Affairs, Ministry of Law and Justice
- C. Department of Economic Affairs, Ministry of Finance
- D. Department of Regulation, Reserve Bank of India
Q9. Consider the following conditions relating to an electronic or digital record of a banker's book under the Bankers' Books Evidence Act, 2026:
1. The copy accurately represents the original record.
2. The data has not been subjected to any unauthorised change.
3. The integrity of the system maintaining the record has been preserved.
4. The record carries a digital signature, authentication by manual or electronic signature being no longer permissible.
Which of the above is/are correctly identified as requirements for such a record to be admissible and legally enforceable as evidence?
- The copy accurately represents the original record.
- The data has not been subjected to any unauthorised change.
- The integrity of the system maintaining the record has been preserved.
- The record carries a digital signature, authentication by manual or electronic signature being no longer permissible.
- A. 1 and 2 only
- B. 1, 2 and 3 only
- C. 2, 3 and 4 only
- D. 1 and 4 only
Q10. Before its replacement, the definition of 'bankers' books' in the Act of 1891 was widened to cover records kept on microfilm, magnetic tape or any other form of mechanical or electronic data retrieval mechanism. This widening was effected by amendments made under which one of the following?
- A. The Banking Regulation Act, 1949
- B. The Negotiable Instruments (Amendment and Miscellaneous Provisions) Act, 2002
- C. The Bharatiya Sakshya Adhiniyam, 2023
- D. The Information Technology Act, 2000
Q11. Whereas the Bankers' Books Evidence Act, 2026 replaces a single pre-existing statute, how many separate Acts were amended by the Banking Laws (Amendment) Act, 2025?
- A. Three
- B. Four
- C. Five
- D. Six
Q12. Under the Bankers' Books Evidence Act, 1891, which one of the following was a 'certified copy' of an entry in a banker's book?
- A. A copy of the entry attested by a notary public and countersigned by an authorised officer of the branch, certifying that the original book was produced before the notary
- B. A copy of the entry bearing a certificate at its foot, dated and subscribed by the principal accountant or manager, that it is a true copy from an ordinary book kept in the usual course of business still in the bank's custody
- C. A copy of the entry authenticated by the presiding officer of the court after comparison with the original book produced before it in open court
- D. A copy of the entry issued under the seal of the Reserve Bank of India certifying that the entry agrees with the audited accounts of the bank concerned