Section 32 IEA → Section 26 BSA
Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant
Equivalence
Section 32 of the Indian Evidence Act, 1872 is corresponds as Section 26 BSA (Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant) 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.