Definition of Section 163 BSA According to the Government of India
Section 163 BSA: Testimony to facts stated in document mentioned in section 162.— A witness may also testify to facts mentioned in any such document as is mentioned in section 162, although he has no specific recollection of the facts themselves, if he is sure that the facts were correctly recorded in the document.
Illustration.
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.
Section 166 BSA - Giving, as evidence, of document called for and produced on notice
Section 165 BSA - Production of documents
Section 164 BSA - Right of adverse party as to writing used to refresh memory
Section 162 BSA - Refreshing memory
Section 161 BSA - What matters may be proved in connection with proved statement relevant under section 26 or 27
Section 160 BSA - Former statements of witness may be proved to corroborate later testimony as to same fact