---
title: "Evidence Act Section 104 in BSA: Section 107 | Vakilat"
description: "Evidence Act Section 104 is now Section 107 of the Bharatiya Sakshya Adhiniyam, 2023. Official headings and which code applies."
url: https://www.vakilat.io/law/iea-to-bsa/104
---

### Browse old and new laws

# Evidence Act Section 104 in the BSA

Section 104 of the Indian Evidence Act, 1872, Burden of proving fact to be proved to make evidence admissible, is now Section 107 of the Bharatiya Sakshya Adhiniyam, 2023.

## Evidence Act 104 and the BSA

Evidence Act BSA BSA heading 104 [107](https://www.vakilat.io/law/bsa-to-iea/107) Burden of proving fact to be proved to make evidence admissible.

## Which code applies

The Bharatiya Sakshya Adhiniyam came into force on 1 July 2024. An application, trial, inquiry, investigation, proceeding or appeal already pending on that date is dealt with under the Indian Evidence Act.

> “Notwithstanding such repeal, if, immediately before the date on which this Adhiniyam comes into force, there is any application, trial, inquiry, investigation, proceeding or appeal pending, then, such application, trial, inquiry, investigation, proceeding or appeal shall be dealt with under the provisions of the Indian Evidence Act, 1872, as in force immediately before such commencement”

> BSA section 170(2)

Which code governs your matter can turn on the date of the offence and the stage the case had reached on 1 July 2024. Read the official text before you rely on any table.

## Sources

Section numbers follow the [correspondence table](https://www.keralaprisons.gov.in/userfiles/act-and-rules/comparison_summary_BSA_to_IEA.pdf) prepared by the Central Academy for Police Training, Bhopal, of the Bureau of Police Research and Development. Headings are taken from the [Indian Evidence Act, 1872](https://www.indiacode.nic.in/bitstream/123456789/15351/1/iea_1872.pdf) and the [Bharatiya Sakshya Adhiniyam, 2023](https://www.mha.gov.in/sites/default/files/2024-04/250882_english_01042024_0.pdf) as published, and from the table. The official text governs: read the section itself before you rely on it.

## Research Evidence Act 104 in Supreme Court judgments

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