Bharatiya Sakshya Adhiniyam 2023 [Bare Act] by Taxmann is an authoritative, compact, and highly affordable Bare Act Edition presenting the complete statutory text of India's new law of evidence, which came into force on 1^st July 2024. This legislation replaces the Indian Evidence Act 1872 and establishes a modern evidentiary framework aligned with contemporary criminal justice needs, including recognition of electronic and digital records. The 2026 Edition is specifically designed to ensure maximum accessibility at a low price point, while retaining all essential statutory reference tools printed on the cover and contents pages, making it an ideal choice for readers seeking a dependable yet economical reference to the new evidence law.

This book is intended for the following audience:

• Law Students & Judicial Aspirants – For affordable, exam-oriented access to the new evidence law
• Advocates & Trial Lawyers – For quick statutory reference during evidentiary arguments and trials
• Judges & Judicial Officers – As a concise desk reference to the enacted provisions
• Police Officers & Investigating Agencies – For understanding statutory rules governing admissibility and proof
• Libraries & Institutions – For economical bulk procurement without sacrificing statutory completeness

The Present Publication is the 2026 Edition, covering the amended and updated text of the Bharatiya Sakshya Adhiniyam [Act No. 47 of 2023], with the following noteworthy features:

• [Complete Bare Act] Full and authentic text of the Bharatiya Sakshya Adhiniyam 2023
• [Comparative Study Included] Detailed Comparative Study of the Bharatiya Sakshya Adhiniyam, 2023 and the Indian Evidence Act 1872
• [Extensive Comparative Tables]
• Table showing sections of the Indian Evidence Act 1872 and corresponding sections of the Bharatiya Sakshya Adhiniyam 2023
• Table showing sections of the Bharatiya Sakshya Adhiniyam 2023 and corresponding sections of the Indian Evidence Act 1872
• Table showing new sections introduced under the Bharatiya Sakshya Adhiniyam 2023
• Table showing sections of the Indian Evidence Act 1872 repealed by the Bharatiya Sakshya Adhiniyam 2023
• [Section Key] A dedicated Section Key to facilitate quick location and cross-reference of provisions
• [Updated Law] Reflects the law as enacted and notified, including commencement notification
• [Affordable Edition] Section notes intentionally excluded to keep the publication economical and widely accessible

The structure of the book is as follows:

• Statute-first Presentation – Provisions reproduced exactly as enacted
• Preceded by Comparative Tables & Section Key – Enabling immediate correlation with the repealed Evidence Act 1872
• Dedicated Comparative Study Section – For conceptual and structural understanding of changes introduced
• Clean Layout – Suitable for exams, courtroom reference, and institutional use