The Bharatiya Sakshya Adhiniyam (BSA), 2023, effective from July 1, 2024, replaced the Indian Evidence Act (IEA), 1872. Explore the BSA sections and IEA sections below.
Bharatiya Sakshya Adhiniyam (BSA), 2023, effective from July 1, 2024, replaces the Indian Evidence Act (IEA), 1872.
| BSA Sections/ Subsections | Subject | IEA Sections | Summary of Comparison |
|---|---|---|---|
| 1 | Short title, application and commencement | 1 | IEA 1872 explicitly stated it extended to the whole of India except Jammu and Kashmir. BSA 2023 omits the territorial extent clause, implying applicability to the entire country as per the new legislative framework. |
| 2 | Definitions | 3 | IEA 1872 defines terms in paragraphs under Section 3. BSA 2023 organizes definitions under Section 2(1) with alphabetical clauses for each term. BSA excludes the definition of "India" from IEA Section 3. |
| 2(1)(a) | "Court" | 3, para 1 | No change in definition. |
| 2(1)(b) | "Conclusive proof" | 4, para 3 | The word "Act" in IEA is replaced by "Adhiniyam" in BSA. The word "means" is added for clarity. |
| 2(1)(c) | "Disproved" | 3, para 8 | IEA's phrase "A fact is said to be disproved" is replaced by "in relation to a fact, means" in BSA. |
| 2(1)(d) | "Document" | 3, para 5 | BSA adds "or otherwise recorded", "or any other means", and "includes electronic and digital records" to encompass modern forms of documentation. |
| 2(1)(e) | "Evidence" | 3, para 6 | BSA includes "statements given electronically" in clause (i) and adds "or digital" in clause (ii) to account for electronic evidence. |
| 2(1)(f) | "Fact" | 3, para 2 | BSA replaces "man" with "person" in illustrations for gender neutrality. Illustration (e) from IEA, "That a man has a certain reputation, is a fact", is omitted in BSA. |
| 2(1)(g) | "Facts in issue" | 3, para 4 | No change in definition. |
| 2(1)(h) | "May presume" | 4, para 1 | No change in definition. |
| 2(1)(i) | "Not proved" | 3, para 9 | No change in definition. |
| 2(1)(j) | "Proved" | 3, para 7 | No change in definition. |
| 2(1)(k) | "Relevant" | 3, para 3 | No change in definition. |
| 2(1)(l) | "Shall presume" | 4, para 2 | No change in definition. |
| 2(2) | Words and expressions | - | Newly added in BSA. States that undefined terms in BSA, but defined in the Information Technology Act, 2000, Bharatiya Nagarik Suraksha Sanhita, 2023, or Bharatiya Nyaya Sanhita, 2023, shall have the meanings assigned in those laws. |
| 3 | Evidence may be given of facts in issue and relevant facts | 5 | No change in provision. |
| 4 | Relevancy of facts forming part of same transaction | 6 | No change in provision. |
| 5 | Facts which are occasion, cause or effect of facts in issue or relevant facts | 7 | BSA adds "or relevant facts" to the heading for clarity. |
| 6 | Motive, preparation and previous or subsequent conduct | 8 | BSA replaces "vakils" with "advocates", "man" with "person", and "ravished" with "raped" in explanations and illustrations for modern terminology. |
| 7 | Facts necessary to explain or introduce fact in issue or relevant facts | 9 | BSA adds "fact in issue or" to the heading. Replaces "A" with "he" in text for consistency. |
| 8 | Things said or done by conspirator in reference to common design | 10 | No change except in illustrations, where "Government of India" is replaced by "State", and city names are updated: Calcutta to Kolkata, Bombay to Mumbai, Kabul to Singapore. |
| 9 | When facts not otherwise relevant become relevant | 11 | No change except in illustrations, where city names are updated: Calcutta to Chennai, Lahore to Ladakh. |
| 10 | Facts tending to enable Court to determine amount are relevant in suits for damages | 12 | No change except in heading, where "In suits for damages" is moved to the end. |
| 11 | Facts relevant when right or custom is in question | 13 | No change in provision. |
| 12 | Facts showing existence of state of mind, or of body or bodily feeling | 14 | BSA replaces "coin" with "currency" and "carriage" with "cars" in illustrations for contemporary relevance. |
| 13 | Facts bearing on question whether act was accidental or intentional | 15 | BSA replaces "rupee" with "currency" in illustrations. |
| 14 | Existence of course of business when relevant | 16 | No change in provision. |
| 15 | Admission defined | 17 | No change in provision. |
| 16 | Admission by party to proceeding or his agent | 18 | BSA removes paragraph headings, restructuring content into subsections and clauses for clarity. |
| 17 | Admissions by persons whose position must be proved as against party to suit | 19 | No change in provision. |
| 18 | Admissions by persons expressly referred to by party to suit | 20 | No change in provision. |
| 19 | Proof of admissions against persons making them, and by or on their behalf | 21 | BSA replaces "coin" with "currency" in illustrations. |
| 20 | When oral admissions as to contents of documents are relevant | 22 | No change in provision. |
| 21 | Admissions in civil cases when relevant | 23 | BSA replaces "barrister, pleader, attorney or vakil" with "advocate" for modern terminology. |
| 22(1) | Confession caused by inducement, threat, coercion or promise, when irrelevant in criminal proceeding | 24 | BSA adds "coercion" to the provision. IEA Sections 28 and 29 are incorporated as provisos to BSA Section 22, with their headings dropped. |
| First proviso to section 22 | Confession made after removal of impression caused by inducement, threat or promise, relevant | 28 | Heading is dropped as it is included as a proviso in BSA. |
| Second proviso to section 22 | Confession otherwise relevant not to become irrelevant because of promise of secrecy, etc. | 29 | Heading is dropped as it is included as a proviso in BSA. |
| 23(1) | Confession to police officer | 25 | BSA excludes "not to be proved" from the heading for clarity. |
| 23(2) | Confession by accused while in custody of police not to be proved against him | 26 | Heading is dropped as it is included as a subsection. BSA replaces "whilst" with "while" and "such person" with "him". |
| Proviso to section 23 | How much of information received from accused may be proved | 27 | Heading is dropped as it is included as a proviso in BSA. |
| 24 | Consideration of proved confession affecting person making it and others jointly under trial for same offence | 30 | BSA adds a new Explanation II: "A trial of more persons than one held in the absence of the accused who has absconded or who fails to comply with a proclamation issued under Section 84 of the Bharatiya Nagarik Suraksha Sanhita, 2023, shall be deemed to be a joint trial for the purpose of this section." |
| 25 | Admissions not conclusive proof, but may estop | 31 | No change in provision. |
| 26 | Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant | 32 | BSA adds the word "namely" and removes subsection headings. In illustrations, "ravished" is replaced by "raped" and "banya" by "business" for modern terminology. |
| 27 | Relevancy of certain evidence for proving, in subsequent proceeding, truth of facts therein stated | 33 | No change except in the proviso, where "that" is replaced by "and". |
| 28 | Entries in books of account when relevant | 34 | No change except the words "include those maintained in an electronic form" are removed from the heading. |
| 29 | Relevancy of entry in public record or an electronic record made in performance of duty | 35 | No change in provision. |
| 30 | Relevancy of statements in maps, charts, and plans | 36 | No change in provision. |
| 31 | Relevancy of statement as to fact of public nature contained in certain Acts or notifications | 37 | BSA replaces colonial references (e.g., "Act of Parliament of the United Kingdom", "Crown Representative") with "any Central Act or State Act or in a Central Government or State Government notification appearing in the respective Official Gazette or in any printed paper or in electronic or digital form purporting to be such Gazette". |
| 32 | Relevancy of statements as to any law contained in law books including electronic or digital form | 38 | BSA adds "including in electronic or digital form" in both the heading and text to account for digital law resources. |
| 33 | What evidence to be given when statement forms part of a conversation, document, electronic record, book, or series of letters or papers | 39 | No change in provision. |
| 34 | Previous judgments relevant to bar a second suit or trial | 40 | No change in provision. |
| 35 | Relevancy of certain judgments in probate, etc., jurisdiction | 41 | BSA adds "Tribunal" to the provision. The paragraph "Such judgment, order or decree is conclusive proof that" is restructured as subsection (2) with conditions enumerated as (i), (ii), (iii), and (iv). The word "that" is excluded. |
| 36 | Relevancy and effect of judgments, orders, or decrees, other than those mentioned in section 35 | 42 | No change in provision. |
| 37 | Judgments, etc., other than those mentioned in sections 34, 35, and 36 when relevant | 43 | No change in provision. |
| 38 | Fraud or collusion in obtaining judgment, or incompetency of Court, may be proved | 44 | No change in provision. |
| 39(1) | Opinions of experts | 45 | BSA adds "or any other field" to expand the scope of expert opinions. |
| 39(2) | Opinion of Examiner of Electronic Evidence | 45A | Heading is dropped as it is included as a subsection in BSA. |
| 40 | Facts bearing upon opinions of experts | 46 | No change in provision. |
| 41(1) | Opinion as to handwriting and signature, when relevant | 47 | BSA adds "and signature" to the heading for clarity. |
| 41(2) | Opinion as to electronic signature, when relevant | 47A | Heading is dropped as it is included as a subsection in BSA. |
| 42 | Opinion as to existence of general custom or right, when relevant | 48 | No change in provision. |
| 43 | Opinion as to usages, tenets, etc., when relevant | 49 | BSA numbers paragraphs as clauses (i), (ii), and (iii) for structural clarity. |
| 44 | Opinion on relationship, when relevant | 50 | No change in provision. |
| 45 | Grounds of opinion, when relevant | 51 | No change in provision. |
| 46 | In civil cases character to prove conduct imputed, irrelevant | 52 | No change in provision. |
| 47 | In criminal cases previous good character relevant | 53 | No change in provision. |
| 48 | Evidence of character or previous sexual experience not relevant in certain cases | 53A | No change in provision. |
| 49 | Previous bad character not relevant, except in reply | 54 | No change in provision. |
| 50 | Character as affecting damages | 55 | No change in provision. |
| 51 | Fact judicially noticeable need not be proved | 56 | No change in provision. |
| 52 | Facts of which Court shall take judicial notice | 57 | BSA numbers paragraphs as subsections (1) and (2), and enumerates facts as alphabetic clauses (a) to (l), excluding IEA’s paragraphs (2), (3), and (5) to remove colonial references. A new clause (b) is added: "international treaty, agreement or convention with country or countries by India, or decisions made by India at international associations or other bodies." |
| 53 | Facts admitted need not be proved | 58 | No change in provision. |
| 54 | Proof of facts by oral evidence | 59 | BSA excludes "or electronic records" from the provision. |
| 55 | Oral evidence to be direct | 60 | BSA replaces "must" with "to" in the heading, numbers paragraphs as clauses (i) to (iv), and replaces "also" with "further" in the text. |
| 56 | Proof of contents of documents | 61 | No change in provision. |
| 57 | Primary evidence | 62 | BSA adds four new explanations to clarify the scope of primary evidence. |
| 58 | Secondary evidence | 63 | BSA excludes "means and" and adds three new clauses (vi), (vii), and (viii) to expand the scope of secondary evidence. |
| 59 | Proof of documents by primary evidence | 64 | No change in provision. |
| 60 | Cases in which secondary evidence relating to documents may be given | 65 | BSA adds "namely" and numbers paragraphs of clause (a) as (i), (ii), and (iii) for clarity. |
| 61 | Electronic or digital record | - | Newly added in BSA: "Nothing in this Adhiniyam shall apply to deny the admissibility of an electronic or digital record in evidence on the ground that it is an electronic or digital record, and such record shall, subject to section 63, have the same legal effect, validity, and enforceability as other documents." |
| 62 | Special provisions as to evidence relating to electronic record | 65A | No change in provision. |
| 63 | Admissibility of electronic records | 65B | BSA adds "or semiconductor memory", "or any communication device or otherwise stored, recorded, or copied in any electronic form" in subsection (1). In subsection (2), "communication device" and "create" are added. In subsection (3), "computer" is replaced by "by means of one or more computers or communication devices," with new clauses (a) to (e). In subsection (4), "that is to say" is replaced by "shall be submitted along with the electronic record at each instance where it is being submitted for admission, namely:", and additional phrases like "or a communication device" and "and an expert" are included. Clause (b) of IEA’s subsection (5) is excluded. |
| 64 | Rules as to notice to produce | 66 | BSA replaces "attorney or pleader" with "advocate or representative". |
| 65 | Proof of signature and handwriting of person alleged to have signed or written document produced | 67 | No change in provision. |
| 66 | Proof as to electronic signature | 67A | No change in provision. |
| 67 | Proof of execution of document required by law to be attested | 68 | No change in provision. |
| 68 | Proof where no attesting witness found | 69 | BSA excludes "or if the document purports to have been executed in the United Kingdom". |
| 69 | Admission of execution by party to attested document | 70 | No change in provision. |
| 70 | Proof when attesting witness denies execution | 71 | No change in provision. |
| 71 | Proof of document not required by law to be attested | 72 | No change in provision. |
| 72 | Comparison of signature, writing, or seal with others admitted or proved | 73 | BSA numbers paragraphs as subsections (1), (2), and (3). |
| 73 | Proof as to verification of digital signature | 73A | No change in provision. |
| 74(1) | Public and private documents | 74 | BSA adds "and private" to the heading and excludes "any part of" and "or of the commonwealth". |
| 74(2) | Public and private documents | 75 | BSA adds "or Union territory" and "except the documents referred to in sub-section (1)". |
| 75 | Certified copies of public documents | 76 | No change in provision. |
| 76 | Proof of documents by production of certified copies | 77 | No change in provision. |
| 77 | Proof of other official documents | 78 | BSA renumbers conditions from (1) to (6) to (a) to (f). Excludes colonial expressions like "or of the Crown Representative" and "London Gazette". Adds "Ministries and", "or Union territory Administration", and references to "Parliament or a State" and "President of India or the Governor of a State or the Administrator or Lieutenant Governor of a Union Territory". |
| 78 | Presumption as to genuineness of certified copies | 79 | BSA excludes "or by any officer in the State of Jammu and Kashmir who is duly authorized by the Central Government" and numbers paragraphs as subsections. |
| 79 | Presumption as to documents produced as record of evidence, etc. | 80 | BSA excludes the word "that" and numbers paragraphs as clauses (i), (ii), and (iii). |
| 80 | Presumption as to Gazettes, newspapers, and other documents | 81 | BSA replaces colonial references like "London Gazette" and "private Act of Parliament of the United Kingdom" with "the Official Gazette". Adds a new explanation regarding proper custody. |
| 81 | Presumption as to Gazettes in electronic or digital record | 81A | BSA adds a new explanation regarding proper custody of electronic documents, similar to the explanation in Section 80. |
| 82 | Presumption as to maps or plans made by authority of Government | 83 | No change in provision. |
| 83 | Presumption as to collections of laws and reports of decisions | 84 | No change in provision. |
| 84 | Presumption as to powers-of-attorney | 85 | No change in provision. |
| 85 | Presumption as to electronic agreements | 85A | BSA adds "or digital" to include digital agreements. |
| 86 | Presumption as to electronic records and electronic signatures | 85B | No change in provision. |
| 87 | Presumption as to Electronic Signature Certificates | 85C | No change in provision. |
| 88 | Presumption as to certified copies of foreign judicial records | 86 | BSA replaces "any country not forming part of India or of Her Majesty’s Dominions" with "beyond India". |
| 89 | Presumption as to books, maps, and charts | 87 | No change in provision. |
| 90 | Presumption as to electronic messages | 88A | BSA excludes the explanation present in IEA. |
| 91 | Presumption as to due execution, etc., of documents not produced | 89 | No change in provision. |
| 92 | Presumption as to documents thirty years old | 90 | BSA adds a new explanation similar to Section 80 regarding proper custody. In illustrations, "is" is replaced by "shall be". |
| 93 | Presumption as to electronic records five years old | 90A | BSA adds a new explanation similar to Section 81 regarding proper custody of electronic records. |
| 94 | Evidence of terms of contracts, grants, and other dispositions of property reduced to form of document | 91 | No change in provision. |
| 95 | Exclusion of evidence of oral agreement | 92 | BSA replaces "to the last section" with "section 94". Provisos are written as "Provided that" and "Provided further that" instead of "Proviso 1", "Proviso 2". In illustrations, "Calcutta" and "London" are replaced by "Kolkata" and "Visakhapatnam", "2023" replaces "1978", and amounts like "thirty thousand" replace "500" for contemporaneity. |
| 96 | Exclusion of evidence to explain or amend ambiguous document | 93 | In illustrations, BSA replaces "Rs. 1000" and "Rs. 1500" with "one lakh rupees" and "one lakh fifty thousand rupees" respectively. |
| 97 | Exclusion of evidence against application of document to existing facts | 94 | No change in provision. |
| 98 | Evidence as to document unmeaning in reference to existing facts | 95 | In illustrations, BSA replaces "Calcutta" with "Kolkata". |
| 99 | Evidence as to application of language which can apply to one only of several persons | 96 | In illustrations, BSA replaces "Haidarabad", "Haidarabad in Dekkan", and "Haidarabad in Sindh" with "Ramgarh", "Ramgarh in Rajasthan", and "Ramgarh in Uttarakhand" respectively. |
| 100 | Evidence as to application of language to one of two sets of facts, to neither of which the whole correctly applies | 97 | No change in provision. |
| 101 | Evidence as to meaning of illegible characters, Juno, etc. | 98 | BSA replaces the word "provincial" with "regional" in the provision. |
| 102 | Who may give evidence of agreement varying terms of document | 99 | No change in provision. |
| 103 | Saving of provisions of Indian Succession Act relating to wills | 100 | BSA replaces "the Indian Succession Act, (10 of 1865)" with "the Indian Succession Act, 1925 (39 of 1925)". |
| 104 | Burden of proof | 101 | No change in provision. |
| 105 | On whom burden of proof lies | 102 | No change in provision. |
| 106 | Burden of proof as to particular fact | 103 | No change in provision. |
| 107 | Burden of proving fact to be proved to make evidence admissible | 104 | No change in provision. |
| 108 | Burden of proving that case of accused comes within exceptions | 105 | BSA replaces "the Indian Penal Code (45 of 1860)" with "the Bharatiya Nyaya Sanhita, 2023". |
| 109 | Burden of proving fact especially within knowledge | 106 | No change in provision. |
| 110 | Burden of proving death of person known to have been alive within thirty years | 107 | No change in provision. |
| 111 | Burden of proving that person is alive who has not been heard of for seven years | 108 | BSA excludes "Provided that" from the provision. |
| 112 | Burden of proof as to relationship in the cases of partners, landlord and tenant, principal and agent | 109 | No change in provision. |
| 113 | Burden of proof as to ownership | 110 | No change in provision. |
| 114 | Proof of good faith in transactions where one party is in relation of active confidence | 111 | BSA replaces "attorney" with "advocate". |
| 115 | Presumption as to certain offences | 111A | BSA replaces IPC sections with corresponding BNS sections. |
| 116 | Birth during marriage, conclusive proof of legitimacy | 112 | BSA replaces "son" with "child" for gender neutrality. |
| 117 | Presumption as to abetment of suicide by a married woman | 113A | BSA replaces "section 498A of the Indian Penal Code (45 of 1860)" with "section 86 of the Bharatiya Nyaya Sanhita, 2023" in the explanation. |
| 118 | Presumption as to dowry death | 113B | BSA replaces "section 304B of the Indian Penal Code (45 of 1860)" with "section 80 of the Bharatiya Nyaya Sanhita, 2023" in the explanation. |
| 119 | Court may presume existence of certain facts | 114 | BSA numbers paragraphs as subsections (1) and (2), and illustrations to subsection (2) are numbered from (i) to (x). |
| 120 | Presumption as to absence of consent in certain prosecution for rape | 114A | BSA replaces IPC sections with corresponding BNS sections. |
| 121 | Estoppel | 115 | No change in provision. |
| 122 | Estoppel of tenant and of licensee of person in possession | 116 | BSA adds "or any time thereafter" to the provision. |
| 123 | Estoppel of acceptor of bill of exchange, bailee, or licensee | 117 | No change in provision. |
| 124 | Who may testify | 118 | BSA replaces "Lunatic" with "A person of unsound mind" for sensitivity. |
| 125 | Witness unable to communicate verbally | 119 | No change in provision. |
| 126 | Competency of husband and wife as witnesses in certain cases | 120 | BSA replaces the heading "Parties to civil suit, and their wives or husbands. Husband or wife of a person under criminal trial" with "Competency of husband and wife as witnesses in certain cases". Paragraphs are numbered as subsections (1) and (2). |
| 127 | Judges and Magistrates | 121 | No change in provision. |
| 128 | Communications during marriage | 122 | No change in provision. |
| 129 | Evidence as to affairs of State | 123 | No change in provision. |
| 130 | Official communications | 124 | No change in provision. |
| 131 | Information as to commission of offences | 125 | No change in provision. |
| 132(1) & (2) | Professional communications | 126 | BSA replaces "barrister, attorney, pleader or vakil" with "advocate" and "employment" with "service". In subsection (2), adds "referred to in the proviso to sub-section (1)". |
| 132(3) | Professional communications to apply to interpreters, etc. | 127 | IEA Section 127 is included as subsection (3) in BSA, replacing "or servants of barristers, pleaders, attorneys and vakils" with "or employees of advocates". |
| 133 | Privilege not waived by volunteering evidence | 128 | BSA replaces "barrister, attorney, pleader or vakil" with "advocate". |
| 134 | Confidential communication with legal advisers | 129 | BSA replaces "legal professional adviser" with "legal adviser". |
| 135 | Production of title-deeds of witness not a party | 130 | No change in provision. |
| 136 | Production of documents or electronic records which another person, having possession, could refuse to produce | 131 | No change in provision. |
| 137 | Witness not excused from answering on ground that answer will criminate | 132 | BSA excludes the word "Proviso" from the provision. |
| 138 | Accomplice | 133 | BSA replaces "merely because" with "if". |
| 139 | Number of witnesses | 134 | No change in provision. |
| 140 | Order of production and examination of witnesses | 135 | No change in provision. |
| 141 | Judge to decide as to admissibility of evidence | 136 | BSA numbers paragraphs as subsections (1), (2), and (3). |
| 142 | Examination of witnesses | 137 | BSA numbers paragraphs as subsections (1), (2), and (3), and excludes paragraph headings. |
| 143 | Order of examinations | 138 | BSA numbers paragraphs as subsections (1), (2), and (3), includes "in-chief" in the text, and excludes the paragraph heading "Direction of re-examination". |
| 144 | Cross-examination of person called to produce a document | 139 | No change in provision. |
| 145 | Witnesses to character | 140 | No change in provision. |
| 146(1) | Leading questions | 141 | IEA Section 141 is included as subsection (1) of BSA Section 146. |
| 146(2) & (3) | When leading questions must not be asked | 142 | IEA Section 142 is included as subsections (2) and (3) of BSA Section 146. |
| 146(4) | When leading questions may be asked | 143 | IEA Section 143 is included as subsection (4) of BSA Section 146. |
| 147 | Evidence as to matters in writing | 144 | No change in provision. |
| 148 | Cross-examination as to previous statements in writing | 145 | No change in provision. |
| 149 | Questions lawful in cross-examination | 146 | BSA replaces numbers (1), (2), and (3) with (a), (b), and (c). IPC sections are replaced with corresponding BNS sections. |
| 150 | When witness to be compelled to answer | 147 | No change in provision. |
| 151 | Court to decide when question shall be asked and when witness compelled to answer | 148 | BSA adds the word "namely" in subsection (2) for clarity. |
| 152 | Question not to be asked without reasonable grounds | 149 | In illustrations, BSA replaces "barrister", "an attorney or vakil", "dakait", and "A pleader" with "advocate", "another advocate", "dacoit", and "an advocate" respectively for modern terminology. |
| 153 | Procedure of Court in case of question being asked without reasonable grounds | 150 | BSA replaces "barrister, attorney, pleader or vakil" with "advocate". |
| 154 | Indecent and scandalous questions | 151 | No change in provision. |
| 155 | Questions intended to insult or annoy | 152 | No change in provision. |
| 156 | Exclusion of evidence to contradict answers to questions testing veracity | 153 | BSA replaces "Lahore" and "Calcutta" with "Goa" and "Varanasi" respectively in illustrations. |
| 157 | Question by party to his own witness | 154 | No change in provision. |
| 158 | Impeaching credit of witness | 155 | BSA replaces numbers (1), (2), and (3) with (a), (b), and (c) and replaces "indicted" with "accused". |
| 159 | Questions tending to corroborate evidence of relevant fact, admissible | 156 | No change in provision. |
| 160 | Former statements of witness may be proved to corroborate later testimony as to same fact | 157 | No change in provision. |
| 161 | What matters may be proved in connection with proved statement relevant under section 26 or 27 | 158 | No change in provision. |
| 162 | Refreshing memory | 159 | BSA numbers paragraphs as subsections (1) and (2), excludes the sub-heading "When witness may use copy of document to refresh memory" from subsection (2), and adds "Provided that" and "Provided further that" in provisos. |
| 163 | Testimony to facts stated in document mentioned in section 162 | 160 | No change in provision. |
| 164 | Right of adverse party as to writing used to refresh memory | 161 | BSA replaces "must" with "shall". |
| 165 | Production of documents | 162 | BSA numbers paragraphs as subsections (1), (2), and (3), adds "Provided that" in the proviso, and includes a new proviso to subsection (3). |
| 166 | Giving, as evidence, of document called for and produced on notice | 163 | No change in provision. |
| 167 | Using, as evidence, of document production of which was refused on notice | 164 | No change in provision. |
| 168 | Judge’s power to put questions or order production | 165 | BSA excludes the words "proper", "please", and "relevant or irrelevant" and replaces "agents" with "representatives". |
| 169 | Power to remove difficulties | - | BSA introduces a provision for the Central Government to address implementation issues, not present in IEA. |
| 170 | Repeal and savings | - | Newly added in BSA to repeal the IEA 1872 and include savings provisions for actions taken under the repealed Act. |
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