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

During a forensic review of a disputed estate of Mr. Raghunath Iyer, the auditor notes that the Bharatiya Sakshya Adhiniyam, 2023 contains a saving clause on wills. What does Section 103 of the Adhiniyam provide?

Section 103 says nothing in the relevant Chapter of the Bharatiya Sakshya Adhiniyam affects the Indian Succession Act, 1925 provisions on the construction of wills. It is a saving clause, so the Succession Act rules on interpreting wills continue to apply.

  1. ANothing in the Chapter affects the Indian Succession Act, 1925 provisions on the construction of willsCorrect
  2. BAll wills must be registered before they can be used as evidence
  3. CThe Indian Succession Act, 1925 is repealed to the extent it conflicts with the Adhiniyam
  4. DOral evidence is always barred to explain the contents of a will

Explanation

Section 103 saves the provisions of the Indian Succession Act, 1925 relating to the construction of wills from being affected by the relevant Chapter. It does not require registration, repeal the Succession Act, or create a blanket bar on oral evidence.

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