Taxmann’s Bharatiya Sakshya Adhiniyam 2023: Law & Practice [BSA]

Description

Bharatiya Sakshya Adhiniyam, 2023 – Law & Practice is a comprehensive, authoritative, and practice-driven commentary on India’s new law of evidence, enacted to replace the Indian Evidence Act 1872 and brought into force with effect from 1st July 2024. The Bharatiya Sakshya Adhiniyam (BSA) 2023 marks a decisive shift from a colonial-era evidentiary framework to a modern, technology-responsive, and fairness-oriented regime aligned with contemporary criminal justice realities. This work treats the BSA not as a standalone statute, but as a functional pillar of the new criminal law ecosystem, operating in close conjunction with the Bharatiya Nyaya Sanhita 2023 (BNS) and the Bharatiya Nagarik Suraksha Adhiniyam 2023 (BNSS). It recognises that evidentiary law is neither substantive nor procedural in isolation, but an ‘adjective law’ that operationalises both, determining how rights, liabilities, and offences are proved, contested, and adjudicated in court. The book is meticulously designed as a transition companion, interpretative authority, and courtroom manual, enabling readers to seamlessly migrate from the Evidence Act 1872 to the Bharatiya Sakshya Adhiniyam 2023 without losing doctrinal continuity or practical certainty.

This book is intended for the following audience:

Judges & Magistrates – For principled appreciation of evidence, evaluation of probative value, application of presumptions, and exercise of judicial discretion under the new statutory framework
Advocates & Trial Lawyers – For framing proof, handling admissibility objections, examining witnesses, and arguing evidentiary issues in trial and appellate proceedings
Public Prosecutors & Defence Counsel – For aligning evidentiary strategy with the legislative intent and restructured provisions of the BSA
Investigating Officers & Law-Enforcement Agencies – For understanding legally sustainable evidence collection, documentation, certification, and presentation, particularly in digital and forensic contexts
Academicians, Researchers & Law Students – For in-depth conceptual understanding, comparative study, and examination-oriented mastery of modern evidence law
The Present Publication is the 2026 Edition, authored by Advocate Saurabh Kansal and Prof. Vageshwari Deswal, with the following noteworthy features:

[Deep Section-wise Commentary Grounded in Fair Trial Principles] Every provision of the Bharatiya Sakshya Adhiniyam is examined through the prism of its declared objective—ensuring a fair trial. The commentary explains not only the text of the law, but the philosophy driving its enactment, making it an interpretative guide rather than a mechanical annotation
[Seamless Transition from the Evidence Act 1872] The book contains exhaustive comparative tables that:
Map sections of the Indian Evidence Act 1872, to corresponding provisions of the BSA
Identify newly introduced sections, modified concepts, and omitted provisions
Highlight repealed sections and savings clauses
This enables instant orientation for practitioners accustomed to the old framework
[Authoritative Treatment of Electronic, Digital & Technological Evidence] Reflecting legislative recognition of technological advancement, the commentary provides detailed analysis on:
Expansion of the definition of ‘evidence’ to include information given electronically
Admissibility and evidentiary value of electronic and digital records
Recognition of the remote appearance of witnesses, accused, experts, and victims
Expanded scope of secondary evidence, including mechanically reproduced copies, oral accounts, and hash-value-based verification
[Practice-centric Interpretation for Courts and Counsel] The book consistently answers the practitioner’s core question: ‘How will this provision operate in court?’ It provides guidance on:
Burden of proof and shifting presumptions
Relevancy versus admissibility
Evaluation of oral and documentary evidence
Handling of improper admission or rejection of evidence
Judicial powers during trial, including questioning and document production
[Preservation of Judicial Continuity] While the statute is new, the commentary carefully preserves doctrinal continuity by contextualising long-settled judicial principles developed under the Evidence Act 1872, and explaining how they inform interpretation under the BSA, unless expressly departed from
The book offers comprehensive coverage of:

Foundational concepts of facts, relevance, facts in issue, proof, and presumptions
Oral, documentary, and electronic evidence
Primary and secondary evidence, with expanded statutory recognition
Expert evidence, forensic science, and scientific opinions
Witness evidence, including examination, cross-examination, refreshing memory, and credibility assessment
Judicial powers relating to evidence during trial
Consequences of improper admission or rejection of evidence
Repeal and savings, ensuring procedural continuity
The book follows a courtroom-first, research-ready structure:

Complete Statutory Text of the Bharatiya Sakshya Adhiniyam 2023
Immediate Section-wise Commentary, covering:
Legislative intent
Scope and interpretation
Comparative position under the Evidence Act 1872
Practical implications in trial and appellate practice
Preliminary Research Tools, including:
Section keys
Detailed comparative tables
Comprehensive list of cases
Extensive Appendices, featuring:
Statement of Objects and Reasons
Notes on Clauses
Extracts from the 248th Parliamentary Standing Committee Report
Observations and recommendations at a glance
Speech of the Hon’ble Union Home Minister introducing the Bill
Provisions of other Acts referred to in the BSA
Glossary and detailed subject index