The Bharatiya Sakshya Adhiniyam, 2023
No Magistrate or police officer shall be compelled to say when he got any information as to the commission of any offence, and no revenue officer shall be compelled to say when he got any information as to the commission of any offence against the public revenue.
Explanation.—"revenue officer" means any officer employed in or about the business of any branch of the public revenue.
IEA §125 → BSA §131 per the official NCRB Sankalan table.
Source & version
Official text: Gazette of India via MHA (official) ↗
Official Gazette text: The Bharatiya Sakshya Adhiniyam, 2023 (47 of 2023), English PDF as hosted by Ministry of Home Affairs (mha.gov.in, file 250882_english_01042024_0.pdf). Extracted via pdftotext 26.07 -bbox and @nexlex/ingest gazette-bbox parser on 2026-07-14. Automated parse; structural validation + spot verification; full clause-level proofread pending.
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