Taxmann’s Bharatiya Sakshya Adhiniyam 2023 [BSA] Bare Act 2026

Description

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 1st 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Table showing sections of the Indian Evidence Act 1872 repealed by the Bharatiya Sakshya Adhiniyam 2023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