Indian Evidence Act, 1872
IEA Section 32 in BSA
§ 32 IEA→§ 26 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.
Note: Includes the dying declaration
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.
Practise it
Section 45 has AIBE 22 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.
Practise free Full IEA→BSA table