Section 183 BNSS (Corresponds to Section 164 of the CrPC):

1. Any Magistrate of the district in the jurisdiction where information regarding the commission of an offence has been registered may, regardless of whether he has authority over the case, document any confession or statement made to him during an investigation conducted under this Chapter or any applicable law, either during the investigation or subsequently, but prior to the initiation of an inquiry or trial.
   • Provided that any confession or statement made under this clause may also be recorded using audio-video electronic methods in the presence of the accused person's advocate.
   • Furthermore, no confession shall be documented by a police officer who has been granted any Magistrate's powers under any applicable law currently in effect.
      
2. Prior to documenting any confession, the Magistrate must inform the individual making the confession that they are not obligated to do so, and that if they choose to proceed, the confession may serve as evidence against them. Moreover, the Magistrate is prohibited from recording the confession unless, after questioning the individual, they have reasonable grounds to believe it is being made willingly.
    
3. If, at any point before the confession is recorded, the individual appearing before the Magistrate indicates their unwillingness to proceed with the confession, the Magistrate must not permit the continued detention of that person in police custody.
    
4. Any confession must be recorded in accordance with the procedures outlined in Section 316 BNSS for recording the examination of an accused person. The individual making the confession must sign it, and the Magistrate shall prepare a memorandum at the conclusion of the record stating:

   I have explained to (name) that he is not required to make a confession, and that any confession he chooses to make may be used against him as evidence. I believe this confession was made voluntarily. It was taken in my presence and audible to me, was read over to the individual, and acknowledged by him as accurate. It provides a complete and truthful account of his statement.
   (Signed) A. B. Magistrate.

5. Any declaration (aside from a confession) made under subsection (1) shall be documented in the manner provided for recording evidence, as deemed most suitable by the Magistrate given the specific circumstances of the case. The Magistrate has the authority to administer an oath to the individual whose statement is being recorded.
    
6. 1. In cases subject to penalties under sections 64, 65, 66, 67, 68, 69, 70, 71, 74, 75, 76, 77, 78, 79, or 124 (mostly sexual crimes against women and acid attack etc.) of the Bharatiya Nyaya Sanhita, 2023, the Magistrate is required to take a statement from the victim as soon as the offence is reported to the police. It is advised that this statement be recorded, whenever feasible, by a female Magistrate; in the absence of a female, by a male Magistrate in the presence of a woman. Additionally, in offences punishable with imprisonment for ten years or more, life imprisonment, or death, the Magistrate shall record the statement of the witness presented by the police officer.
      • If the individual making the statement has any temporary or permanent mental or physical disabilities, the Magistrate must seek assistance from an interpreter or a special educator during the recording process. Furthermore, if the individual is mentally or physically disabled, their statement should be recorded using audio-visual electronic means, ideally via a mobile phone.
   2. A statement obtained under clause (a) from an individual with temporary or permanent mental or physical disabilities shall be treated as evidence equivalent to an examination-in-chief, as outlined in Section 142 of the Bharatiya Sakshya Adhiniyam, 2023, allowing the person to be cross-examined about this statement without needing to record it again during the trial.
       
7. The Magistrate responsible for recording a confession or statement under this section shall forward the documentation to the Magistrate in charge of the ensuing inquiry or trial.

New Provisions in Section 183 BNSS:

• The recent addition to the first proviso of Section 183(6)(a) of the BNSS stipulates that the statements of victims of rape, gang rape, or acid attacks should, whenever possible, be recorded by a female Magistrate. If a female Magistrate is unavailable, a male Magistrate may record the statement, but only in the presence of a woman police officer.
• The new second proviso to Section 183(6)(a) of the BNSS indicates that for offences carrying a punishment of ten years or more, including life imprisonment or the death penalty, the Magistrate is responsible for recording the statements of any witnesses presented before them.
• Additionally, a further proviso to Section 183(6)(a) of the BNSS states that if the individual providing the statement has a temporary or permanent mental or physical disability, their statement should be recorded using audio-visual electronic means - preferably via mobile phone - with the help of an interpreter or special educator, rather than adhering to the previous requirement for videography (as specified in Section 164 of the CrPC).