# Bharatiya Sakshya Adhiniyam 2023 (Law & Practice) Book by Taxmann

_Bharatiya Sakshya Adhiniyam 2023 – Law & Practice_ is a comprehensive and authoritative commentary on India's newly enacted law of evidence, which replaces the Indian Evidence Act 1872 after more than 150 years of use. The book presents a clear, structured, and deeply analytical exposition of the Adhiniyam, reflecting the statute's central purpose—to consolidate and lay down general rules and principles of evidence that ensure a fair trial. The authors, combining decades of courtroom, academic, and legislative engagement, approach the BSA not as a cosmetic revision but as a complete re-thinking of evidentiary doctrine in light of modern digital realities, technological advancement, and the procedural and substantive reforms introduced through the BNSS and BNS. This commentary positions itself as the essential reference for everyone transitioning from the old evidentiary framework to the new, modernised code.

This book is intended for the following audience:

-   **_Judges & Judicial Officers_** – To interpret and apply the BSA across all judicial forums, supported by detailed comparisons with the 1872 Act, conceptual clarifications, and relevant case law
-   **_Litigators, Prosecutors & Defence Counsel_** – For practical guidance on objections, admissibility, digital evidence, cross-examination strategy, evidentiary presumptions, witness handling, and courtroom use of electronic material
-   **_Police, Investigators & Forensic Professionals_** – To understand modern evidentiary standards governing electronic records, hash values, remote appearances, and the procedural obligations connected to contemporary investigative techniques
-   **_Academics, Researchers & Students_** – Provides a structured foundation, conceptual depth, and pedagogically rich tools—comparative tables, section keys, illustrations, and case references—ideal for teaching, research, and advanced study
-   **_Government Departments, Policymakers & Training Academies_** – To design manuals, SOPs, and training programmes grounded in the Statement of Objects & Reasons, Notes on Clauses, and Parliamentary Committee insights, all of which are integrated into the commentary

The Present Publication is the Latest Edition, authored by Advocate Saurabh Kansal and Prof. Vageshwari Deswal, with the following noteworthy features:

-   \[**A Complete Transition Framework from the 1872 Act to the BSA**\] The book opens with meticulously curated comparative tools that map:

-   Provisions of the Evidence Act 1872 to corresponding sections of the BSA
-   BSA sections back to the 1872 Act for reverse navigation
-   Newly inserted sections in the BSA
-   Provisions repealed from the Evidence Act
-   A dedicated Section Key organises the entire subject matter by themes—Admissions, Burden of Proof, Confessions, Electronic Records, Character Evidence, Estoppel, Expert Opinion, and more—making the transition intuitive and accessible

-   \[**Deeply Structured Section-wise Commentary**\] Each section of the BSA is accompanied by:

-   The exact statutory text
-   A Comparative Study highlighting changes, modifications, and omissions
-   Analytical commentary linking doctrine, purpose, and practical implications
-   Relevant Supreme Court and High Court precedents
-   Illustrations and examples to assist application in live proceedings
-   This structure ensures clarity for both experienced practitioners and new learners

-   \[**Definitive Treatment of Digital & Electronic Evidence**\] The BSA formally recognises electronic and digital records as evidence with the same legal effect as traditional documents. The commentary explains:

-   Modes of proving electronic records
-   Certification requirements
-   Hash value authentication
-   Remote appearances of witnesses, accused, experts, and victims
-   Expanded categories of secondary evidence
-   The authors decode the intersection between the BSA, the Information Technology Act, and procedural provisions under the BNSS, making this a standout area of the book

-   \[Full Legislative & Parliamentary Context\] The appendices contain, and the commentary utilises:

-   The Statement of Objects and Reasons, explaining the rationale for recodification
-   Notes on Clauses, offering clause-wise explanations of the bill
-   Extracts from the 248th Report of the Parliamentary Standing Committee
-   The Home Minister's Lok Sabha speech (_20-12-2023_) detailing the philosophy behind the new criminal laws
-   This makes the book uniquely capable of supporting purposive and contextual interpretation

-   \[**Research-friendly Tools**\] A detailed Glossary, a comprehensive List of Cases, and an expansive Subject Index transform the book into a long-term reference work for courts, libraries, and legal practitioners

The coverage of the book is as follows:

-   **_Part I – Preliminary (Sections 1–2)_**

-   Scope and application of the BSA, including to courts-martial
-   Exclusions – Affidavits and arbitral proceedings
-   Re-engineered definitions of Evidence, Document, Fact, Relevant, Proved, Disproved, May Presume, Shall Presume, and Conclusive Proof
-   Integration of terminology from the IT Act, BNSS, and BNS

-   **_Part II – Relevancy of Facts (Sections 3–50)_**

-   Covers classical doctrines along with their modern application:

-   Occasions, causes, effects, conduct, conspiracy, motive, and preparation
-   Admissions and confessions
-   Dying declarations and statements of unavailable persons
-   Public documents, expert opinion, custom, character evidence
-   Relevancy of judgments and transactions

-   **_Part III – On Proof (Sections 51–103)_**

-   Detailed discussion on:

-   Facts not requiring proof
-   Oral evidence and remote testimony
-   Documentary and electronic evidence
-   Presumptions relating to official records, electronic agreements, electronic signatures, electronic messages, and digital records of a certain age

-   **_Part IV – Production and Effect of Evidence (Sections 104–170)_**

-   Comprehensive coverage of:

-   Burden of proof and statutory presumptions
-   Estoppel doctrines
-   Competency and privileges of witnesses
-   Examination, cross-examination, hostile witnesses, refreshing memory, and impeachment of credit
-   The judge's powers to put questions and order production
-   Improper admission/rejection of evidence
-   Repeal and savings provisions governing the transition from the Evidence Act
-   The commentary throughout this Part integrates constitutional considerations, doctrinal clarity, and established judicial principles

The book is designed to be usable in court, classroom and chamber:

-   **_Front-matter Research Tools_** – Comparative tables, Section Key, List of Cases
-   **_Arrangement of Sections_** – Printed separately before the bare text, enabling quick navigation
-   **_Bare Act Text_** – BSA 2023 as finally enacted
-   **_Section-wise Commentary_** – Each provision treated with:

-   Heading/marginal note
-   Comparative Study with IEA
-   Section Analysis (_including examples, critical notes_)
-   Landmark Rulings with paragraph citations

-   **_Appendices_** – SOR, Notes on Clauses, Standing Committee Extract, Minister's Speech, cross-reference to other Acts
-   **_Glossary & Subject Index_** – For quick thematic or conceptual look-up

## Details

- **Price:** 884.0 INR
- **Vendor:** Taxmann
- **Tags:** Bare Acts For Professionals, Commerce Books

## Variants

| Variant | Price | Available |
|---------|-------|-----------|
| Default Title | 884.00 INR | In stock |

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> Updated: 2026-10-24