Taxmann's Bharatiya Sakshya Adhiniyam 2023 [Bare Act without Comments | AIBE] – Provides the Updated Statutory Text of India's New Evidence Law—Covering Amendments & Exam-focused Features
About this ebook
The Present Publication is the 2025 Edition, covering the amended and updated text of the Bharatiya Sakshya Adhiniyam [Act No. 47 of 2023], with the following noteworthy features:
• [Authentic Bare Act] Exact reproduction of statutory provisions as enacted by Parliament
• [Updated Edition] Incorporates the Central Government's notification bringing the Act into force from 1st July 2024
• [Digital-era Coverage] Recognition of electronic records, digital signatures, and electronic evidence for trials
• [Exam-oriented Format] Free from case law, editor's notes, or interpretations—ideal for AIBE and competitive examinations
• [Affordable & Handy] Compact size, priced for accessibility to students and professionals alike
The structure of the book is as follows:
• Section-wise Presentation – Each section is reproduced verbatim in numerical order
• Logical Chapter Division – Clear thematic grouping, from Relevancy of Facts to Examination of Witnesses
• Cross-references – Indication of corresponding provisions of the repealed Indian Evidence Act 1872 for comparative understanding
• Schedule – Prescribes certificate format for electronic records under Section 63(4)
Ratings and reviews
About the author
At the core of Taxmann's commitment to delivering insightful and reliable information is a highly skilled Research & Editorial Team consisting of Chartered Accountants, Company Secretaries, and Lawyers. Guided by Editor-In-Chief Mr Rakesh Bhargava, this team upholds Taxmann's role as a leading content provider in the professional knowledge space.
Operating with Six Sigma-inspired precision, the team is driven to eliminate errors and maintain excellence across all content outputs. Their content creation follows strict editorial principles to ensure authority, depth, and insight. Key guidelines include:
• Verified Sourcing – All statutory content is carefully curated from credible, authorized sources, ensuring authenticity and dependability
• Up-to-Date Information – With a commitment to timely updates, the team ensures readers are informed of the latest judicial and legislative changes
• Analytical Depth – Focused on high-impact issues, the team provides deep analysis to help readers understand the implications and nuances of recent developments
• Precise and Accurate Communication – Each publication is crafted for clarity and precision, making complex topics accessible and practical for professionals
• Rigorous Referencing – Analytical insights are thoroughly referenced with relevant sections, circulars, notifications, and rulings, enhancing trustworthiness
• Consistency and Quality – Taxmann adheres strictly to standards of style, grammar, and format, ensuring a smooth and professional reading experience
• Reader-Friendly Design – Both print and digital formats are designed with legibility in mind, enhancing accessibility across platforms
By adhering to these standards, Taxmann's Editorial Team strengthens its position as a trusted content company, empowering professionals with authoritative resources to make informed decisions.
