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Indian Evidence Act to BSA Section Mapping: Quick Reference for Law Students (2026)

Indian Evidence Act to BSA Section Mapping: Quick Reference for Law Students (2026)

On 1 July 2024, the Bharatiya Sakshya Adhiniyam (BSA), 2023 replaced the Indian Evidence Act, 1872. Section 65B is no longer the electronic-evidence section. This is a quick-reference conversion table, and a companion to our IPC→BNS and CrPC→BNSS guides.

How big is the change?

The Indian Evidence Act had 167 sections; the BSA has 170. The biggest substantive shift is in how electronic and digital evidence is treated.

Section by section, almost every Evidence Act provision carries over with a new number. Only Sections 82 and 166 have no BSA equivalent (Section 2 had been repealed long ago), while Sections 61 and 170 of the BSA are new. Some provisions were merged: Sections 24, 28 and 29 into Section 22; Sections 25 to 27 into Section 23; and Sections 126 and 127 into Section 132.

The headline change: electronic evidence

Under the BSA, electronic and digital records have the same legal status as paper documents — emails, WhatsApp chats, CCTV footage, server logs and cloud data (Sections 61–63). Two points to remember: the old Section 65B certificate is now Section 63 BSA, and that certificate now generally requires two signatures (the person in charge of the device and an expert); and Section 63 expressly covers information stored in optical or magnetic media or semiconductor memory.

Evidence Act → BSA quick reference table

ProvisionIEABSA
Confessions caused by inducement/threat/coercion24, 28, 2922
Confession to police / discovery of fact25, 26, 2723
Dying declaration3226
Opinion of experts4539
Competency of witnesses118124
Accomplice evidence133138
Electronic or digital records have the same legal effect as documents (new)—61
Special provisions on evidence relating to electronic records65A62
Admissibility of electronic records (certificate)65B63

Exam tip: the most-tested change is 65B IEA → Section 63 BSA — and the new two-signature requirement.

Full Evidence Act → BSA table (all sections)

Every section of the Indian Evidence Act, 1872, in Evidence Act order, with its BSA number. The subject is the BSA section heading as it appears in the official text; “Omitted” means the BSA has no corresponding section. Tip: press Ctrl+F (or “Find in page” on a phone) and type the section number.

Evidence Act sectionBSA sectionSubject (BSA heading)
11Short title, application and commencement.
2—Omitted — Repeal of enactments (already repealed in 1938)
32Definitions. (merged with IEA 4)
42Definitions. (merged with IEA 3)
53Evidence may be given of facts in issue and relevant facts.
64Relevancy of facts forming part of same transaction.
75Facts which are occasion, cause or effect of facts in issue or relevant facts.
86Motive, preparation and previous or subsequent conduct.
97Facts necessary to explain or introduce fact in issue or relevant facts.
108Things said or done by conspirator in reference to common design.
119When facts not otherwise relevant become relevant.
1210Facts tending to enable Court to determine amount are relevant in suits for damages.
1311Facts relevant when right or custom is in question.
1412Facts showing existence of state of mind, or of body or bodily feeling.
1513Facts bearing on question whether act was accidental or intentional.
1614Existence of course of business when relevant.
1715Admission defined.
1816Admission by party to proceeding or his agent.
1917Admissions by persons whose position must be proved as against party to suit.
2018Admissions by persons expressly referred to by party to suit.
2119Proof of admissions against persons making them, and by or on their behalf.
2220When oral admissions as to contents of documents are relevant.
2321Admissions in civil cases when relevant.
2422Confession caused by inducement, threat, coercion or promise, when irrelevant in criminal proceeding. (merged with IEA 28, 29)
2523Confession to police officer. (merged with IEA 26, 27)
2623Confession to police officer. (merged with IEA 25, 27)
2723Confession to police officer. (merged with IEA 25, 26)
2822Confession caused by inducement, threat, coercion or promise, when irrelevant in criminal proceeding. (merged with IEA 24, 29)
2922Confession caused by inducement, threat, coercion or promise, when irrelevant in criminal proceeding. (merged with IEA 24, 28)
3024Consideration of proved confession affecting person making it and others jointly under trial for same offence.
3125Admissions not conclusive proof, but may estop.
3226Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant.
3327Relevancy of certain evidence for proving, in subsequent proceeding, truth of facts therein stated.
3428Entries in books of account when relevant.
3529Relevancy of entry in public record or an electronic record made in performance of duty.
3630Relevancy of statements in maps, charts and plans.
3731Relevancy of statement as to fact of public nature contained in certain Acts or notifications.
3832Relevancy of statements as to any law contained in law books including electronic or digital form.
3933What evidence to be given when statement forms part of a conversation, document, electronic record, book or series of letters or papers.
4034Previous judgments relevant to bar a second suit or trial.
4135Relevancy of certain judgments in probate, etc., jurisdiction.
4236Relevancy and effect of judgments, orders or decrees, other than those mentioned in section 35.
4337Judgments, etc., other than those mentioned in sections 34, 35 and 36 when relevant.
4438Fraud or collusion in obtaining judgment, or incompetency of Court, may be proved.
4539Opinions of experts. (merged with IEA 45A)
45A39Opinions of experts. (merged with IEA 45)
4640Facts bearing upon opinions of experts.
4741Opinion as to handwriting and signature, when relevant. (merged with IEA 47A)
47A41Opinion as to handwriting and signature, when relevant. (merged with IEA 47)
4842Opinion as to existence of general custom or right, when relevant.
4943Opinion as to usages, tenets, etc., when relevant.
5044Opinion on relationship, when relevant.
5145Grounds of opinion, when relevant.
5246In civil cases character to prove conduct imputed, irrelevant.
5347In criminal cases previous good character relevant.
53A48Evidence of character or previous sexual experience not relevant in certain cases.
5449Previous bad character not relevant, except in reply.
5550Character as affecting damages.
5651Fact judicially noticeable need not be proved.
5752Facts of which Court shall take judicial notice.
5853Facts admitted need not be proved.
5954Proof of facts by oral evidence.
6055Oral evidence to be direct.
6156Proof of contents of documents.
6257Primary evidence.
6358Secondary evidence.
6459Proof of documents by primary evidence.
6560Cases in which secondary evidence relating to documents maybe given.
65A62Special provisions as to evidence relating to electronic record.
65B63Admissibility of electronic records.
6664Rules as to notice to produce.
6765Proof of signature and handwriting of person alleged to have signed or written document produced.
67A66Proof as to electronic signature.
6867Proof of execution of document required by law to be attested.
6968Proof where no attesting witness found.
7069Admission of execution by party to attested document.
7170Proof when attesting witness denies execution.
7271Proof of document not required by law to be attested.
7372Comparison of signature, writing or seal with others admitted or proved.
73A73Proof as to verification of digital signature.
7474Public and private documents. (merged with IEA 75)
7574Public and private documents. (merged with IEA 74)
7675Certified copies of public documents.
7776Proof of documents by production of certified copies.
7877Proof of other official documents.
7978Presumption as to genuineness of certified copies.
8079Presumption as to documents produced as record of evidence, etc.
8180Presumption as to Gazettes, newspapers, and other documents.
81A81Presumption as to Gazettes in electronic or digital record.
82—Omitted — Presumption as to document admissible in England without proof of seal or signature
8382Presumption as to maps or plans made by authority of Government.
8483Presumption as to collections of laws and reports of decisions.
8584Presumption as to powers-of-attorney.
85A85Presumption as to electronic agreements.
85B86Presumption as to electronic records and electronic signatures.
85C87Presumption as to Electronic Signature Certificates.
8688Presumption as to certified copies of foreign judicial records.
8789Presumption as to books, maps and charts.
88A90Presumption as to electronic messages.
8991Presumption as to due execution, etc., of documents not produced.
9092Presumption as to documents thirty years old.
90A93Presumption as to electronic records five years old.
9194Evidence of terms of contracts, grants and other dispositions of property reduced to form of document.
9295Exclusion of evidence of oral agreement.
9396Exclusion of evidence to explain or amend ambiguous document.
9497Exclusion of evidence against application of document to existing facts.
9598Evidence as to document unmeaning in reference to existing facts.
9699Evidence as to application of language which can apply to one only of several persons.
97100Evidence as to application of language to one of two sets of facts, to neither of which the whole correctly applies.
98101Evidence as to meaning of illegible characters, etc.
99102Who may give evidence of agreement varying terms of document.
100103Saving of provisions of Indian Succession Act relating to wills.
101104Burden of proof.
102105On whom burden of proof lies.
103106Burden of proof as to particular fact.
104107Burden of proving fact to be proved to make evidence admissible.
105108Burden of proving that case of accused comes within exceptions.
106109Burden of proving fact especially within knowledge.
107110Burden of proving death of person known to have been alive within thirty years.
108111Burden of proving that person is alive who has not been heard of for seven years.
109112Burden of proof as to relationship in the cases of partners, landlord and tenant, principal and agent.
110113Burden of proof as to ownership.
111114Proof of good faith in transactions where one party is in relation of active confidence.
111A115Presumption as to certain offences.
112116Birth during marriage, conclusive proof of legitimacy.
113A117Presumption as to abetment of suicide by a married woman.
113B118Presumption as to dowry death.
114119Court may presume existence of certain facts.
114A120Presumption as to absence of consent in certain prosecution for rape.
115121Estoppel.
116122Estoppel of tenant and of licensee of person in possession.
117123Estoppel of acceptor of bill of exchange, bailee or licensee.
118124Who may testify.
119125Witness unable to communicate verbally.
120126Competency of husband and wife as witnesses in certain cases.
121127Judges and Magistrates.
122128Communications during marriage.
123129Evidence as to affairs of State.
124130Official communications.
125131Information as to commission of offences.
126132Professional communications. (merged with IEA 127)
127132Professional communications. (merged with IEA 126)
128133Privilege not waived by volunteering evidence.
129134Confidential communication with legal advisers.
130135Production of title-deeds of witness not a party.
131136Production of documents or electronic records which another person, having possession, could refuse to produce.
132137Witness not excused from answering on ground that answer will criminate.
133138Accomplice.
134139Number of witnesses.
135140Order of production and examination of witnesses.
136141Judge to decide as to admissibility of evidence.
137142Examination of witnesses.
138143Order of examinations.
139144Cross examination of person called to produce a document.
140145Witnesses to character.
141146Leading questions. (merged with IEA 142, 143)
142146Leading questions. (merged with IEA 141, 143)
143146Leading questions. (merged with IEA 141, 142)
144147Evidence as to matters in writing.
145148Cross examination as to previous statements in writing.
146149Questions lawful in cross examination.
147150When witness to be compelled to answer.
148151Court to decide when question shall be asked and when witness compelled to answer.
149152Question not to be asked without reasonable grounds.
150153Procedure of Court in case of question being asked without reasonable grounds.
151154Indecent and scandalous questions.
152155Questions intended to insult or annoy.
153156Exclusion of evidence to contradict answers to questions testing veracity.
154157Question by party to his own witness.
155158Impeaching credit of witness.
156159Questions tending to corroborate evidence of relevant fact, admissible.
157160Former statements of witness may be proved to corroborate later testimony as to same fact.
158161What matters may be proved in connection with proved statement relevant under section 26 or 27.
159162Refreshing memory.
160163Testimony to facts stated in document mentioned in section 162.
161164Right of adverse party as to writing used to refresh memory.
162165Production of documents.
163166Giving, as evidence, of document called for and produced on notice.
164167Using, as evidence, of document production of which was refused on notice.
165168Judge's power to put questions or order production.
166—Omitted — Power of jury or assessors to put questions
167169No new trial for improper admission or rejection of evidence.

New sections in the BSA (no Evidence Act equivalent)

BSA sectionSubject
61Electronic or digital record.
170Repeal and savings.

How this table was checked: every row was matched against the official texts of the BSA (Act 47 of 2023) and the Indian Evidence Act, 1872 on India Code, and against the BSA–Evidence Act correspondence table of the Bureau of Police Research & Development.

What has not changed

The BSA keeps the core doctrines intact: the hearsay rule and its exceptions, the inadmissibility of police confessions, dying declarations (now S.26), and that only the discovery-leading portion of a confession is provable (old S.27, now the S.23 proviso).

For your preparation

Law-of-evidence papers and judicial-service syllabi now reference the BSA. High-yield topics: electronic evidence (61–63), confessions (22–24), dying declaration (26) and burden of proof (104 onwards). Cite the BSA section first.

Prepare with Allahabad Law Agency: our New Criminal Laws range includes the BSA, BNS and BNSS bare acts and student editions, printed with the Evidence-Act-to-BSA concordance. Browse it on allahabadlawagency.com.

FAQ

Section 65B IEA in the BSA? Admissibility of electronic records is now Section 63 BSA.

Which BSA section deals with dying declarations? Section 26 BSA.

Are electronic records primary evidence now? In most situations, yes. Explanations 4 to 7 to Section 57 BSA treat electronic or digital records as primary evidence — for example each file where a record is stored simultaneously or sequentially, or a record produced from proper custody unless it is disputed — and Section 61 gives them the same legal effect as other documents, subject to Section 63.

How many sections in the BSA? 170 (vs 167 in the IEA).

Which Evidence Act sections have no equivalent in the BSA? Section 82 (presumption as to documents admissible in England without proof of seal or signature) and Section 166 (power of jury or assessors to put questions). Section 2 had already been repealed in 1938.

Which BSA sections are new? Section 61 (electronic or digital record) and Section 170 (repeal and savings).

Where is Section 27 of the Evidence Act in the BSA? In the proviso to Section 23(2) BSA — only so much of the information as relates distinctly to the fact discovered may be proved.

Disclaimer: For educational and exam-preparation purposes only; not legal advice. Some provisions are merged or restructured in the BSA and subject to developing case law. Always rely on the current bare act.

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