CS Professional · Internal and Forensic Audit
Forensic Audit and Indian Evidence Law: Study Guide
This chapter links forensic audit work to the Bharatiya Sakshya Adhiniyam, 2023, which replaced the Indian Evidence Act, 1872. You study what counts as evidence and a document, how presumptions work, and the rules on repeal, record of evidence, attested documents and wills. In answers, state the provision, apply it to the facts, then conclude.
What this chapter covers
A forensic auditor collects records, statements and electronic data that may be used in a court. Whether that material is admissible, and how much weight it carries, depends on the law of evidence. This chapter teaches that law through the Bharatiya Sakshya Adhiniyam, 2023, which came into force on 1 July 2024 and repealed the Indian Evidence Act, 1872.
The chapter covers five connected areas. First, the Adhiniyam's scope and definitions, including document, evidence, proved, disproved, not proved, may presume and shall presume. Then the repeal and savings clause (Section 170), the presumption for records of evidence (Section 79), proof of attested documents (Section 67) and the saving for wills under the Indian Succession Act, 1925 (Section 103).
This chapter sits in the Forensic Audit part of Elective 4.2, which carries 40 marks against 60 for Internal Audit. It supports the rest of the forensic audit material: when you discuss gathering evidence, documentation and reporting, you need these rules to explain why a document or electronic record will or will not be accepted by a court.
Forensic audit is worth 40 marks in Elective 4.2, and this chapter gives the legal base for those answers. The paper is written and case-based, and Elective 4.2 is open book, so marks go to correct application, not memory alone. Questions here are short and precise: a set of facts, a section, and a conclusion. If you know the exact conditions in each section, you can score reliably, and the same definitions help you in other forensic questions on evidence.
Forensic Audit and Indian Evidence Law: topics in the order to study them
- 1Forensic Audit and the Bharatiya Sakshya Adhiniyam, 2023Start here for the scope in Section 1 and the Section 2 definitions, which every later section depends on.
- 2Repeal and Savings under the Adhiniyam (Section 170)It is short and explains which law governs a matter that was pending before 1 July 2024.
- 3Presumption as to Documents Produced as Record of Evidence (Section 79)It applies the 'shall presume' idea from the definitions to court records, so it is the first practical presumption.
- 4Proof of Execution of Attested Documents (Section 67)It has a rule, a proviso and an exception, so study it after you are comfortable with presumptions and proof.
- 5Wills and the Indian Succession Act Saving (Section 103)It is a brief saving clause, best learned last, and it links back to the will exception in Section 67.
How to prepare Forensic Audit and Indian Evidence Law
This chapter is section-driven, so prepare it by reading the text closely and practising short case answers.
- Read Sections 1 and 2 first. Note that the Adhiniyam does not apply to affidavits or to proceedings before an arbitrator, and that 'document' includes electronic and digital records.
- Make a small table in your notes of the terms proved, disproved, not proved, may presume and shall presume, with one line of meaning each.
- Learn each section by its conditions. For Section 67 note the attestation requirement, the live and capable attesting witness, and the registered-document proviso that excludes wills.
- For Section 170, write the sequence: Evidence Act repealed, pending matters continue under the old Act as in force immediately before commencement.
- Link each section to a forensic scenario, such as a signed deposition record or a disputed attested deed, and write the answer in three parts: provision, facts, conclusion.
- Practise short written answers in 3 hours' exam style, and since Elective 4.2 is open book, mark the sections in your material so you can find the wording fast.
- In the last revision, test yourself on exact wording of conditions, not only the gist.
Common mistakes in Forensic Audit and Indian Evidence Law
Saying the Indian Evidence Act, 1872 applies to all current cases.
Fix: State that the 1872 Act is repealed, and that Section 170(2) saves only matters pending immediately before commencement, which continue under the old Act.
Treating 'may presume' and 'shall presume' as the same.
Fix: Use the Section 2 definitions: 'shall presume' means the Court must regard the fact as proved until disproved; 'may presume' gives the Court a choice.
Applying the Section 67 proviso to wills.
Fix: Write the proviso in full: it covers registered documents 'not being a will', and even then an attesting witness is needed if execution is specifically denied.
Stretching Section 79 to every signed statement or any document in court.
Fix: Check the facts: the document must purport to be a record of evidence or a statement or confession taken in accordance with law, and to be signed by a Judge, Magistrate or authorised officer.
Confusing Section 103 with a rule on proof or validity of wills.
Fix: Remember that Section 103 only saves the Indian Succession Act, 1925 provisions on construction of wills.
Writing general forensic theory with no provision or conclusion.
Fix: Structure each answer as provision, analysis of facts, conclusion, and name the section.
Last-day revision: Forensic Audit and Indian Evidence Law
- The Bharatiya Sakshya Adhiniyam, 2023 came into force on 1 July 2024 and repealed the Indian Evidence Act, 1872 (Section 170(1)).
- Proceedings pending before commencement are dealt with under the 1872 Act as in force immediately before commencement (Section 170(2)).
- The Adhiniyam applies to judicial proceedings before any Court, including Courts-martial, but not to affidavits or proceedings before an arbitrator.
- 'Document' includes electronic and digital records such as emails, server logs, messages and voice mail.
- 'Shall presume' means the Court must regard the fact as proved unless and until it is disproved; 'may presume' lets it treat the fact as proved or call for proof.
- Section 79: the Court shall presume a record of evidence, or a statement or confession of an accused, signed by a Judge, Magistrate or authorised officer is genuine, truly described and duly taken.
- Section 79 applies to documents that purport to be taken in accordance with law and purport to be signed by the Judge, Magistrate or authorised officer.
- Section 67: an attested document required by law to be attested needs at least one attesting witness called to prove execution, if one is alive, subject to the Court's process and capable of giving evidence.
- Section 67 proviso: a registered document, other than a will, needs no attesting witness unless its execution is specifically denied by the person who purportedly executed it.
- Section 103: the Evidence chapter does not affect the Indian Succession Act, 1925 provisions on the construction of wills.
- Section 67 deals with proof of execution; Section 103 deals with construction of wills. Do not mix them up.
Forensic Audit and Indian Evidence Law practice questions
- An auditor examines a lease that was witnessed by two people but which the law does not require to be attested. A party wishes to prove it i…
- During a forensic review at Sharma Textiles Pvt Ltd, the auditor finds a mortgage deed that the law requires to be attested. The deed is bei…
- Sharma & Co. is facing arbitration with a supplier over inflated invoices uncovered by a forensic audit. The supplier's lawyer argues that s…
- Ravi Textiles Pvt Ltd is in an investigation that was pending before a court on 30 June 2024. The forensic auditor wants to know which evide…
- A forensic auditor reviews a case file where a document is produced before the Court purporting to be a confession by an accused person, tak…
- A trial on a bank fraud at Chennai was pending before a Court on the day immediately before the Adhiniyam came into force. After commencemen…
- Which of the following is NOT among the kinds of pending matters that Section 170(2) of the Adhiniyam saves for treatment under the Indian E…
- In a fraud case, counsel argues that because a deposition record signed by a Magistrate is produced, the Court must presume its contents are…
Forensic Audit and Indian Evidence Law in other exams
The same ground in other exams, if you are preparing for more than one or want another angle on it.
Forensic Audit and Indian Evidence Law: frequently asked questions
Which law replaced the Indian Evidence Act, 1872?
The Bharatiya Sakshya Adhiniyam, 2023 replaced it. It came into force on 1 July 2024 under a notification of the Central Government. Section 170 repeals the old Act.
What happens to cases pending when the Adhiniyam came into force?
Under Section 170(2), any application, trial, inquiry, investigation, proceeding or appeal pending immediately before commencement is dealt with under the Indian Evidence Act, 1872 as in force then, as if the Adhiniyam had not come into force.
Do I need an attesting witness for a registered document under Section 67?
Generally not, if it is not a will. The proviso says an attesting witness need not be called for a registered document other than a will, unless its execution is specifically denied by the person by whom it purports to have been executed.
Are electronic records documents under the Adhiniyam?
Yes. Section 2(1)(d) says a document includes electronic and digital records. Its illustrations list emails, server logs, messages, websites, locational evidence and voice mail stored on digital devices.
How should I answer a case question from this chapter?
State the relevant section and its conditions, apply them to the facts given, and end with a clear conclusion. Since Elective 4.2 is open book, quote the key wording but keep your own analysis in the answer.