Section 161 requires production and inspection, on the adverse party's request, of any writing used by a witness under the preceding memory-refreshing provisions. The adverse party may cross-examine the witness concerning that writing. Application of this right to police diaries is governed in connection with the separate provision addressing such diaries.

Section 160 permits a witness to testify to facts recorded in a document of the kind contemplated by section 159 despite lacking specific recollection, provided the witness is sure that the facts were correctly recorded. A book-keeper may therefore testify to transactions entered in regularly maintained business books after forgetting particular transactions, if the book-keeper knows that the books were correctly kept.

During examination, a witness may refresh memory using a writing made at the time of the relevant transaction or shortly afterwards, if the Court considers the matter then fresh in memory. A writing made by another person may be used if read within that timeframe and known to be correct. The Court may permit a copy where sufficient reason exists for non-production of the original, while expert witnesses may consult professional treatises.

Export Declaration Form compliance is generally required from 1 October 2026 for exports of goods and services. At electronic data interchange ports, a Shipping Bill serves as the goods export declaration. Service exporters generally file EDF within 30 days after the invoice month ends and may use a consolidated monthly EDF. Software exports move from the separate SOFTEX process into the EDF framework, subject to applicable exemptions and special provisions.

Proved statements relevant under sections 32 or 33 may be tested by evidence that would have been admissible had the maker appeared as a witness and denied the suggested matter in cross-examination. The evidence may contradict or corroborate the statement, or impeach or confirm the maker's credit, as with live testimony.

Corroboration of witness testimony permits proof of a witness's former statement concerning the same fact when made at or about the time of the occurrence, or before an authority legally competent to investigate that fact. The earlier statement may be proved in evidence to support the witness's later testimony, and its corroborative use requires both statements to relate to the same fact.

Section 156 permits questions to a witness intended to be corroborated about circumstances observed at or near the time or place of a relevant fact, where proof of those circumstances would support the witness's testimony. Independent evidence of collateral incidents connected by time or place may corroborate an accomplice's account of a robbery, including incidents occurring while travelling to or from the location.

Section 155 permits impeachment of a witness's credit by the adverse party, or by the calling party with the Court's consent. Permitted methods include reputation evidence from persons acquainted with the witness, proof of bribery or other corrupt inducement, and proof of former inconsistent statements concerning evidence liable to contradiction. Reasons for a credibility witness's belief may be elicited only in cross-examination, and the resulting answers cannot be contradicted, though false answers may support a charge of giving false evidence.

Section 154 permits the person who calls a witness, subject to the Court's discretion, to ask questions that could be put by the adverse party in cross-examination. Permission is discretionary. Reliance on any part of the witness's evidence remains available despite permission to conduct such questioning under sub-section (1).

Section 153 restricts extrinsic evidence used to contradict a witness's answers to questions relevant only for shaking credibility by injuring character. Contrary evidence is generally excluded after such an answer, though a false answer may expose the witness to a charge of giving false evidence. Contradiction remains permissible for denied previous convictions, facts impeaching impartiality, or material facts in issue rather than mere character or credit.

The Court must forbid questions that appear intended to insult or annoy a witness. Questions that may be proper in subject matter must also be excluded where their form is needlessly offensive, preventing abusive or unnecessarily disparaging questioning during examination of witnesses.

Section 151 of the Indian Evidence Act, 1872 permits the Court to forbid questions or inquiries regarded as indecent or scandalous during examination of witnesses, even where they bear on matters before it. Such questioning remains permissible where it relates to facts in issue or is necessary to determine whether those facts existed.

Questions asked without reasonable grounds during witness examination may lead the Court to report the circumstances to the High Court or other professional authority where the question was asked by a barrister, pleader, vakil or attorney subject to that authority's professional oversight. The power to report is discretionary and depends on the Court's opinion that reasonable grounds were absent.

Section 149 requires reasonable grounds before a question conveying an imputation of the kind contemplated by section 148 may be put to a witness. Random accusations against a witness about whom nothing is known lack reasonable grounds; however, unsatisfactory answers concerning the witness's mode of life and means of living may justify asking whether the witness is a dacoit.

The Court controls whether a witness may be compelled to answer questions unrelated to the proceeding that affect credibility by injuring character. Questions are proper where the imputation, if true, would seriously affect credibility. They are improper where the imputation is remote, has little bearing on credibility, or is disproportionate to the importance of the witness's evidence. A refusal to answer may support an unfavourable inference.

Section 147 applies section 132 where a question put to a witness concerns a matter relevant to the suit or proceeding. Whether the witness must answer that relevant question is determined under section 132, with relevance to the suit or proceeding forming the condition for applying the answer-related requirement in witness examination.

Cross-examination permits questions testing a witness's veracity, establishing identity and social position, or impairing credibility, even where answers may incriminate the witness or expose the witness to a penalty or forfeiture. In specified rape prosecutions involving consent, the victim's general immoral character or prior sexual experience cannot be used in cross-examination or evidence to prove consent or its nature.

Cross-examination on a witness's previous written statements is permitted when relevant to matters in question, without first showing or proving the writing. If the writing is intended to contradict the witness, the witness's attention must first be drawn to the specific portions proposed for contradiction before the writing may be proved for that purpose. Application to police diaries is governed by the separate procedural framework for such diaries.

Evidence as to matters in writing restricts oral testimony concerning contracts, grants, dispositions of property, or document contents where production is required. An adverse party may object until the document is produced or entitlement to secondary evidence is established. Statements by others about document contents may nevertheless be proved orally when independently relevant, including to demonstrate motive.

Leading questions may be asked in cross-examination under the evidentiary rules governing examination of witnesses. This permission applies at the cross-examination stage and permits questions in leading form to be put to a witness during that stage. The rule identifies cross-examination as the point in witness examination at which leading questions are permissible.