Evidence Act to BSA
Evidence Act Section 32 in BSA: Section 26
Section 32 of the Indian Evidence Act, 1872 (Cases in which statement of relevant fact by person who is dead or cannot be found is relevant) corresponds to Section 26 of the Bharatiya Sakshya Adhiniyam, 2023.
Last updated 9 October 2026
Evidence Act 32 and BSA 26 at a glance
| Evidence Act (old) | BSA (new) | |
|---|---|---|
| Section | 32 | 26 |
| Heading | Cases in which statement of relevant fact by person who is dead or cannot be found is relevant | Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant |
| Mapping | Direct equivalent | |
What Evidence Act Section 32 covered
Makes relevant the statements of a person who is dead, cannot be found or cannot be called, in eight cases. The first, a statement as to the cause of that person's death, is the dying declaration.
What changed in BSA Section 26
The provision is carried over as BSA Section 26. The dying declaration is clause (a) of Section 26, where it was clause (1) of Section 32.
Which law applies: Evidence Act or BSA?
The BSA applies from 1 July 2024. Under Section 170 of the BSA, an application, trial, inquiry, investigation, proceeding or appeal that was pending immediately before that date continues to be governed by the Indian Evidence Act, 1872.
Read the full text of both provisions before you cite them. The official bare acts are published on India Code.
Evidence Act 32: common questions
What is the new section for Evidence Act 32?
Evidence Act Section 32 (Cases in which statement of relevant fact by person who is dead or cannot be found is relevant) corresponds to Section 26 of the Bharatiya Sakshya Adhiniyam, 2023 (BSA).
What changed between Evidence Act 32 and BSA 26?
The provision is carried over as BSA Section 26. The dying declaration is clause (a) of Section 26, where it was clause (1) of Section 32.
Does Evidence Act Section 32 still apply to older cases?
The BSA applies from 1 July 2024. Under Section 170 of the BSA, an application, trial, inquiry, investigation, proceeding or appeal that was pending immediately before that date continues to be governed by the Indian Evidence Act, 1872.
Related Evidence Act sections
- Evidence Act 27 to BSA 23(2) · Discovery statement
- Evidence Act 25 to BSA 23(1) · Confession to police
- Evidence Act 24 to BSA 22 · Involuntary confession
- Evidence Act 17 to BSA 15 · Admission
Map any section inside Settl
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Not legal advice. This comparison is a research starting point. A mapped section is not proof that two provisions are identical. Read both bare acts, check commencement and any later amendment, and have a qualified advocate review anything you intend to rely on. Settl is not a law firm.