Evidence Act to BSA Conversion Table: Old vs New Sections

The Indian Evidence Act, 1872 was replaced by the Bharatiya Sakshya Adhiniyam, 2023 (BSA) on 1 July 2024. Key pairs: Section 65B (electronic records) is now Section 63 BSA, Section 27 (discovery) is the proviso to Section 23, Section 32 (dying declaration) is Section 26, Section 45 (experts) is Section 39, and Section 115 (estoppel) is Section 121. The tables below map the key sections and flag every real change.

The BSA has 170 sections against 167 in the old Act. Its structure and most of its wording follow the 1872 Act closely, so the old case law on relevancy, confessions and burden of proof still applies. The real changes are concentrated in electronic evidence, secondary evidence and a few clean-ups of colonial references.

Definitions and relevancy of facts

Admissions and confessions

Statements by persons who cannot be called, and opinion evidence

Oral, documentary and electronic evidence

Burden of proof and presumptions

Estoppel and privileged communications

Witnesses, examination and impeaching credit

What really changed

Electronic evidence is now mainstream

The BSA treats electronic records as documents in the definition itself, and Section 61 says such a record cannot be refused only because it is electronic. Section 57 makes several kinds of stored electronic records primary evidence, which means the original device need not always be produced.

The new certificate under Section 63

The old 65B certificate was a single document with no fixed format. Section 63(4) now requires a certificate in the form set out in the Schedule each time an electronic record is offered. Part A is signed by the person producing the record and Part B by an expert, and the form asks for details such as the hash value. In Pune Bar Association v. Union of India (May 2026), the Supreme Court rejected a challenge to Section 63(4) and held that Part B may be signed by any person the court accepts as an expert in computer science and cyber forensics under Section 39, not only by an Examiner notified under Section 79A of the IT Act.

Secondary evidence widened

Section 58 adds oral and written admissions, and the evidence of a person who has examined documents too voluminous to be examined in court, to the list of secondary evidence.

Colonial clean-up

References to the London Gazette, British Parliament and the Crown have been removed, Section 113 (cession of territory) and Section 166 (jury questions) are gone.

Leading cases that still govern

Pulukuri Kottaya v. Emperor (1946, Privy Council): under Section 27, only that part of the statement which distinctly relates to the fact discovered is admissible. It now applies to the proviso to Section 23 BSA.

Pakala Narayana Swami v. Emperor (1939, Privy Council): explained “circumstances of the transaction” for dying declarations. It now governs Section 26(a) BSA.

Anvar P.V. v. P.K. Basheer (2014) and Arjun Panditrao Khotkar v. Kailash Kushanrao Gorantyal (2020): the Supreme Court held that the 65B(4) certificate is a condition precedent for admitting secondary electronic evidence. The same logic is carried into Section 63 BSA.

Common confusions

Section 27 has no number of its own now. Write “proviso to Section 23 BSA”, not “Section 27 BSA”. Section 27 BSA is the old Section 33 on evidence in earlier proceedings.

Section 65B is not 65 BSA. It is Section 63. Section 65 BSA deals with proof of signature and handwriting.

Section 32 BSA is not the dying declaration. Dying declaration is Section 26. Section 32 BSA is the old Section 38 on statements of law in books.

Exam angle

• The BSA has 170 sections. Section 170 is the repeal and savings clause.
• Confession block: 22 (inducement, with old 28 and 29 as provisos), 23 (police confession, with old 27 as proviso), 24 (co-accused).
• Burden of proof shifts by three: 101 to 104, 102 to 105, 103 to 106, 105 to 108, 106 to 109.
• Presumption block shifts by four or five: 113A to 117, 113B to 118, 114 to 119, 114A to 120, 115 to 121.
• Electronic evidence: 2 (definition), 57 (primary), 61 (new), 62 (old 65A), 63 (old 65B), 39(2) (old 45A).

Frequently asked questions

What is Section 65B of the Evidence Act in BSA?

Section 63 BSA. The certificate must now be in the Schedule format with Part A and Part B, and must accompany the record each time it is produced.

What is Section 27 Evidence Act in BSA?

It is the proviso to Section 23 BSA, which admits the part of an accused’s information that leads to discovery of a fact.

Which section of BSA deals with dying declaration?

Section 26(a) BSA, corresponding to Section 32(1) of the old Act.

What is Section 45 Evidence Act in BSA?

Section 39(1) BSA on expert opinion. It now also covers experts in “any other field”.

Which section of BSA deals with estoppel?

Section 121 BSA, which corresponds to Section 115 of the Evidence Act.

Does the old Evidence Act apply to pending cases?

Under Section 170 BSA, proceedings pending before 1 July 2024 are saved. Courts have generally continued to apply the old Act to trials already underway on that date.

Quick quiz

Sources

• The Bharatiya Sakshya Adhiniyam, 2023 (Act 47 of 2023), Gazette of India
• Ministry of Home Affairs and State police comparison tables: BSA and Indian Evidence Act
• Pune Bar Association v. Union of India, W.P. (C) No. 599 of 2026 (Supreme Court)
• Anvar P.V. v. P.K. Basheer (2014); Arjun Panditrao Khotkar v. Kailash Kushanrao Gorantyal (2020), Supreme Court of India

This page is for education and general information, not legal advice for a specific case.