Section 102 IEA → Section 105 BSA
On whom burden of proof lies
Equivalence
Section 102 of the Indian Evidence Act, 1872 is corresponds as Section 105 BSA (On whom burden of proof lies) of the Bharatiya Sakshya Adhiniyam, 2023, effective 1 July 2024.
Old law
IEA
Indian Evidence Act, 1872
New law (from 1 July 2024)
BSA
Bharatiya Sakshya Adhiniyam, 2023
Educational only — always verify against the bare Act text (India Code) before relying on any provision in a filing or opinion. Not legal advice.