Taxmann’s – Bharatiya Sakshya Adhiniyam 2023 | Flexi-bound [Pocket] Edition

This book combines editorial excellence and printing precision, merging authoritative legal content with a user-friendly-pocket format.

It provides the complete text of the Bharatiya Sakshya Adhiniyam (BSA) 2023 alongside detailed comparative tables, making it easy to understand legislative changes in relation to the Indian Evidence Act 1872.

The high-quality flexi-bound cover and innovative lay-flat design ensure durability, flexibility, and ease of use, making it perfect for frequent reference and study.

It is designed to meet the needs of the judiciary, legal professionals, enforcement agencies, government bodies, students, and the general public.

The Present Publication is the 2024 Edition, authored/edited by Taxmann’s Editorial Board. The noteworthy features of the book are as follows:

• In-Depth Legal Contents
  • Section-wise Comparative Tables
    • Comparison of sections from the Indian Evidence Act 1872 with corresponding sections of the Bharatiya Sakshya Adhiniyam 2023 [Old Law vs New Law]
    • Highlighting new sections introduced in the Bharatiya Sakshya Adhiniyam 2023
    • Listing sections of the Indian Evidence Act 1872 repealed by the Bharatiya Sakshya Adhiniyam 2023
  • Detailed Comparative Study
    • Analyses the legislative changes between the Bharatiya Sakshya Adhiniyam 2023 and the Indian Evidence Act 1872
  • Comprehensive Subject Index
    • An exhaustive index that helps in quickly locating specific topics within the book
• User-Friendly Format
  • Flexi-bound Cover
    • Combines the sturdiness of a hardcover with the flexibility of a paperback, ensuring the book can withstand daily use
  • Lay-flat Design
    • Engineered to stay open effortlessly, enhancing usability for seamless reading, annotation, and highlighting of critical sections
  • Dual-colour Printing
    • Enhances readability and highlights key sections for easier navigation

The detailed contents of the book are as follows:

• Arrangement of Sections
• Text of the Bharatiya Sakshya Adhiniyam 2023
• Statement of Objects and Reasons
• Notes on Clauses
• 248^th Committee Report on Bharatiya Sakshya Bill 2023 – Parliamentary Standing Committee on Home Affairs – Observations/Recommendations – At a Glance
• Speech of Honourable Minister of Home Affairs and Minister of Cooperation (Shri Amit Shah) in Lok Sabha on 20-12-2023
• Appendix | Provisions of other Acts Referred to in Bharatiya Sakshya Adhiniyam 2023

Taxmann’s Editorial Board

At the heart of Taxmann Publications lies the Research & Editorial Team, established from a cadre of Chartered Accountants, Company Secretaries, and Lawyers. This group, operating under the guidance of Editor-In-Chief Mr Rakesh Bhargava, is the cornerstone of Taxmann’s commitment to delivering unparalleled content accuracy and reliability.

The team’s mission is anchored in the principles of the Six Sigma methodology, with a steadfast goal of eradicating errors and upholding the highest standards of excellence in all publications and research outputs. Their rigorous content development process is informed by core guidelines, ensuring every piece of work is authoritative and insightful. These guidelines include:

• Sourcing – All statutory materials are derived exclusively from authorized and credible sources, guaranteeing the integrity of the information provided
• Current Awareness – The team prioritizes keeping readers well-informed of the latest judicial and legislative developments, ensuring content is both timely and relevant
• Analytical Insights – Special emphasis is placed on crafting analytical pieces on topical, contentious, and impactful issues, aiding readers in comprehensively understanding the nuances and implications of recent events
• Clarity and Accuracy – Taxmann pledges that every publication is thorough, precise, and articulated with clarity, serving as a reliable reference for complex subjects
• Evidence-based Referencing – Assertions and analyses are meticulously backed with references to relevant sections, circulars, notifications, or citations, enhancing the content’s credibility
• Quality and Consistency – Adherence to the golden rules of grammar, style, and consistency is non-negotiable, ensuring a seamless and engaging reading experience
• Accessibility – The choice of font and size across all print and digital mediums is dictated by legibility and consistency, making information accessible to all readers