Indian Evidence Act, 1872
IEA Section 32 in BSA
Cases in which statement of relevant fact by person who is dead or cannot be found is relevant. 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.
Verify before you rely on this. Renumbering under the 2023 codes is not a clean one-to-one exercise — provisions were merged, split and reworded. Always check the printed bare act.
Where this sits in the exam
This provision is examined under Evidence Act & Bharatiya Sakshya Adhiniyam, worth 8 of the 100 marks in AIBE XXII. The paper permits bare acts but bans notes, so what matters is finding it quickly, not reciting the number.
Questions that turn on this section
A dying declaration is admissible under:
Answer & explanation
Section 26 BSA
BSA Section 26 corresponds to IEA Section 32. In India, unlike England, the declarant need not have been under expectation of death, and the declaration may relate to any circumstance of the transaction resulting in death.
A dying declaration may form the sole basis of conviction:
Answer & explanation
Yes, if it inspires full confidence and is voluntary and truthful
Corroboration is a rule of prudence, not of law. Where the court is satisfied that the declaration is true and voluntary, it can convict without corroboration.
A dying declaration is admissible under:
Answer & explanation
Section 26(a) BSA, and need not be made under expectation of death
Unlike English law, Indian law does not require the declarant to be under expectation of death. The cause of death must be in question.
Sections either side of it
How the neighbouring provisions of the Indian Evidence Act, 1872 were renumbered:
| IEA | Provision | BSA |
|---|---|---|
| 25 | Confession to police officer not to be proved | 23(1) |
| 26 | Confession by accused while in custody of police not to be proved against him | 23(2) |
| 27 | How much of information received from accused may be proved | 23(2) proviso |
| 33 | Relevancy of certain evidence for proving truth of facts stated in a former proceeding | 27 |
| 35 | Relevancy of entry in public record made in performance of duty | 29 |
| 40 | Previous judgments relevant to bar a second suit or trial | 34 |
Practise it
Cutoff has AIBE XXII questions on this area, each cited to both codes with a line telling you where to find it in the bare act. Ten questions per subject are free, no account needed.
Practise free Full IEA→BSA table