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What are statements made under special circumstances in BSA 2023What are statements made under special circumstances in BSA 2023

Home Posts Tagged "What are statements made under special circumstances in BSA 2023What are statements made under special circumstances in BSA 2023"

Bharatiya Sakshya Adhiniyam, 2023

Statements Made Under Special Circumstances (Sections 34–38, BSA 2023): Meaning, Rules, and Examples

Section 34 – Entries in Books of Account 1. Concept and Purpose Section 34 deals with entries in books of account, whether manual or electronic, made in the regular course of

Tarun Sharma

22 Mar 2026 · 6 min read