Indian Evidence Law | Witness Examination
Section 160 Evidence Act: Testimony to Facts Recorded in Documents - BSA Section 163
A witness may give testimony about a fact recorded in a reliable contemporaneous document even when the witness no longer specifically remembers the event, provided the witness is sure that the facts were correctly recorded.
Section 163 of the Bharatiya Sakshya Adhiniyam, 2023
The section is titled Testimony to facts stated in document mentioned in section 162. It allows a witness to testify about facts in a document of the kind described in Section 162 even without a specific recollection of those facts, if the witness is sure that they were correctly recorded.
Read the official Bharatiya Sakshya Adhiniyam, 2023 (India Code PDF).
Former Section 160 of the Indian Evidence Act, 1872
A witness may also testify to facts mentioned in any such document as is mentioned in section 159, although he has no specific recollection of the facts themselves, if he is sure that the facts were correctly recorded in the document.
The substantive rule is carried forward in BSA Section 163, with the related memory-refreshing provision now numbered Section 162.
Statutory illustration: Bookkeeper's records
A book-keeper may testify to facts recorded by him in books regularly kept in the course of business, if he knows that the books were correctly kept, although he has forgotten the particular transactions entered.
Meaning: A bookkeeper who made or maintained an accurate business entry may explain that entry in court even though the particular transaction is no longer independently remembered. The witness must be able to affirm the correctness of the record; the court assesses the evidence along with the rest of the case.
Conditions for testimony under Section 163
- The evidence must concern facts recorded in a document of the kind contemplated by Section 162.
- The witness need not remember the particular facts independently.
- The witness must be sure that the facts were correctly recorded in the document.
- The opposing party retains the statutory opportunity to inspect and cross-examine on the writing under Section 164.
Related provisions and procedural safeguards
Section 162 BSA - Refreshing memory
Section 162 permits a witness, while being examined, to refresh memory from a writing made at the time of the transaction or sufficiently soon afterwards. It also addresses writings made by others, use of copies with court permission, and professional treatises for experts.
Section 164 BSA - Right of the adverse party
If a writing is referred to under Sections 162 or 163, it must be produced and shown to the adverse party if requested. That party may cross-examine the witness about it. This safeguard allows the accuracy and reliability of the record to be tested.
Section 170 BSA - Repeal and savings
The Indian Evidence Act, 1872 was repealed by the BSA. Under Section 170, proceedings pending immediately before commencement, including specified trials, inquiries, investigations, applications and appeals, continue to be dealt with under the former Act as provided by the savings clause. The applicable law should be checked against the date and procedural status of the particular matter.
Frequently asked questions
Can a witness testify without remembering the transaction?
Yes. Section 163 permits this where the witness is sure that the facts were correctly recorded in the relevant document.
Is a business ledger automatically conclusive proof?
No. Section 163 concerns the ability to testify from the record. Admissibility, authenticity, credibility and evidentiary weight remain subject to the applicable rules and the court's assessment.
Can the opposite party see the document?
Yes. Section 164 requires production and showing of the writing to the adverse party on request, with an opportunity for cross-examination.
Official statutory reference
India Code - Bharatiya Sakshya Adhiniyam, 2023 (Act 47 of 2023), particularly Sections 162, 163, 164 and 170.
Updated: 20 October 2026. This article provides general legal information; the law applicable to a specific proceeding depends on its facts and procedural history.