IEA §99 → BSA §105
Who may give evidence of agreement varying terms of document
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Comparison
99. Who may give evidence of agreement varying terms of document.––Persons who are not parties to a document, or their representatives in interest, may give evidence of any facts tending to show a contemporaneous agreement varying the terms of the document. Illustration A and B make a contract in writing that B shall sell A certain cotton, to be paid for on delivery. At the same time they make an oral agreement that three months credit shall be given to A. This could not be shown as between A and B, but it might be shown by C, if it affected his interests.
105. The burden of proof in a suit or proceeding lies on that person who would fail if no evidence at all were given on either side. Illustrations. (a) A sues B for land of which B is in possession, and which, as A asserts, was left to Aby the will of C, B's father. If no evidence were given on either side, B would be entitled to retain his possession. Therefore, the burden of proof is on A. (b) A sues B for money due on a bond. The execution of the bond is admitted, but B says that it was obtained by fraud, whichAdenies. If no evidence were given on either side, A would succeed, as the bond is not disputed and the fraud is not proved. Therefore, the burden of proof is on B.
What changedAI-inferred
Who may give evidence of agreement varying terms of document.
Old position
IEA 99 is concerned with Who may give evidence of agreement varying terms of document. Who may give evidence of agreement varying terms of document
New position
BSA 105 preserves the framework with drafting modernisations as required by the new code. Topic: The burden of proof in a suit or proceeding lies on that.. The burden of proof in a suit or proceeding lies on that person who would fail if no evidence at all were given on either side
BSA 105 (The burden of proof in a suit or proceeding lies on that.) preserves the framework of IEA 99. BSA 105 retains the operative provisions in substantively the same form, with drafting modernisation and structural updates as required by the new code. BSA 105 text: The burden of proof in a...
Editorial deltaAI-indicated (source-linked)
BSA 105 (The burden of proof in a suit or proceeding lies on that.) preserves the framework of IEA 99. BSA 105 retains the operative provisions in substantively the same form, with drafting modernisation and structural updates as required by the new code.
BSA 105 text: The burden of proof in a suit or proceeding lies on that person who would fail if no evidence at all were given on either side. Illustrations. (a) A sues B for land of which B is in possession, and which, as A asserts, was left to Aby the will of C, B's father. If no evidence were given on either side, B would be...
Transitional note (repeal & savings)
For matters initiated before 1 July 2024, IEA 99 continues to apply. For matters from that date forward, BSA 105 applies. The transition is governed by the repeal-and-savings clause in the new code (BNS 358 / BNSS 531 / BSA 170 as the case may be); pending proceedings under the old code carry forward unaffected.
Frequently asked
BSA 105 (The burden of proof in a suit or proceeding lies on that.). The relationship is classified as substantively_same — see the change-note above for the textual delta.
Sources
- India Code — Indian Evidence Act, 1872
- Gazette of India — Bharatiya Sakshya Adhiniyam, 2023
Cite this page
Newlaws.in, IEA §99 → BSA §105 Mapping Page, last updated 2026-05-01, accessed 2026-06-15, https://newlaws.in/iea/99.
Compiled using AI-assisted tools · Source-linked · Last updated 2026-05-01
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