What is Section 163 BSA?

Section 163 of the Bharatiya Sakshya Adhiniyam, 2023 is the rule that lets a witness testify to facts recorded in a document covered by Section 162 BSA even when the witness has forgotten the specific facts. The witness must be sure that the facts were accurately written in the document.

Can a witness testify to facts in a document after forgetting the specific transaction?

Yes. Under Section 163 BSA, a witness who has forgotten the specific details may still testify to the facts from a document covered by Section 162 BSA. The witness has to be sure that the facts were accurately recorded in that document.

Does Section 163 BSA apply to a document written by another person?

Yes. Section 163 BSA covers any document mentioned in Section 162 BSA, which includes a writing made by another person while the transaction was likely fresh in the memory of the witness. The witness must have read that writing within that period and known then that it was accurate.

IEA 160 Is Now BSA 163: What Changed

Q: What is Section 163 BSA in IEA?

Section 160 IEA. Section 160 IEA became Section 163 BSA on 1 July 2024 with no substantive change, and the same rule applies.

Aspect	IEA 1872 (repealed)	BSA 2023 (in force)
Section	160	163
Heading	Testimony to facts stated in document mentioned in section 159	Testimony to facts stated in document mentioned in section 162
Cross-references	s.159	s.162

Aspect

IEA 1872 (repealed)

BSA 2023 (in force)

Section

160

163

Heading

Testimony to facts stated in document mentioned in section 159

Testimony to facts stated in document mentioned in section 162

Cross-references

s.159

s.162

IEA 160 and BSA 163: Bare Act Text Side by Side

IEA 1872 (repealed)

Section 160, IEA 1872

160. Testimony to facts stated in document mentioned in section 159.—A witness may also testify to facts mentioned in any such document as is mentioned in section 159, although he has no specific recollection of the facts themselves, if he is sure that the facts were correctly recorded in the document. Illustration A book-keeper may testify to facts recorded by him in books regularly kept in the course of business, if he knows that the books were correctly kept, although he has forgotten the particular transactions entered.

BSA 2023 (in force)

Section 163, BSA 2023

163. Testimony to facts stated in document mentioned in section 162.—A witness may also testify to facts mentioned in any such document as is mentioned in section 162, although he has no specific recollection of the facts themselves, if he is sure that the facts were correctly recorded in the document. Illustration. A book-keeper may testify to facts recorded by him in books regularly kept in the course of business, if he knows that the books were correctly kept, although he has forgotten the particular transactions entered.

When It Applies: IEA 160 vs BSA 163

Under IEA 160

A witness is giving evidence about facts written in a document of the kind covered by Section 159 IEA.
The witness has forgotten the specific facts or transactions recorded in that document.
The witness is certain that the facts were accurately written down in the document.

Under BSA 163

A witness is giving evidence about facts written in a document of the kind covered by Section 162 BSA.
The witness has forgotten the specific facts or transactions recorded in that document.
The witness is certain that the facts were accurately written down in the document.

What IEA 160 to BSA 163 Means in Practice

Section 160 IEA became Section 163 BSA on 1 July 2024 with no substantive change, while the internal reference to Section 159 IEA was updated to Section 162 BSA. The same rule applies, and a person in court should cite Section 163 BSA for matters governed by the Adhiniyam.

IEA 160 to BSA 163: Testimony to facts stated in document mentioned in section 159

IEA 160 to BSA 163 at a Glance

What Changed From IEA 160 to BSA 163?

IEA 160 vs BSA 163: Comparison Table

IEA 160 and BSA 163: Bare Act Text Side by Side

When It Applies: IEA 160 vs BSA 163

What IEA 160 to BSA 163 Means in Practice