BSA § 163 · Bharatiya Sakshya Adhiniyam, 2023
Section 163 BSA — Testimony to facts stated in document mentioned in section 162
Replaces IEA 160 of the Indian Evidence Act, 1872. In force since 1 July 2024.
The text
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.
Source: India Code (indiacode.gov.in). The Gazette of India is the authoritative text.