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CS Professional · Internal and Forensic Audit · Forensic Audit and Indian Evidence Law

A forensic auditor's report on a Mumbai firm is to be used in a civil suit. The firm's counsel asks which statute now governs the admissibility of evidence in such court proceedings. Which Act applies to proceedings begun after its commencement on 1 July 2024?

The Bharatiya Sakshya Adhiniyam, 2023 governs, because it came into force on 1 July 2024 and repealed the Indian Evidence Act, 1872. It applies to judicial proceedings in courts, so a forensic report used in a fresh suit is tested under it.

  1. AThe Indian Evidence Act, 1872
  2. BThe Bharatiya Sakshya Adhiniyam, 2023Correct
  3. CThe Indian Contract Act, 1872
  4. DThe Information Technology Act, 2000 alone

Explanation

The Bharatiya Sakshya Adhiniyam, 2023 came into force on 1 July 2024 and repealed the Indian Evidence Act, 1872. Proceedings in courts after commencement are governed by it. The 1872 Act survives only for matters pending at commencement.

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