Judges and Magistrates cannot be compelled to answer questions about their judicial conduct or matters learned in court while acting in that capacity, unless a subordinate court issues a special order. They may, however, be examined regarding other events that occurred in their presence while acting judicially. Questions concerning an allegedly improper deposition or statements made before a Magistrate require a superior court's special order.

In every civil proceeding, each party to the suit and the husband or wife of any party is competent to testify. In criminal proceedings against a person, that person's husband or wife is likewise competent to testify. The rule treats marital status as no bar to competency in these proceedings.

A witness unable to speak may give intelligible evidence through writing or signs made in open court, which is deemed oral evidence. Where the witness cannot communicate verbally, the court must take assistance from an interpreter or special educator in recording the statement and ensure that the statement is videographed.

Competency to testify extends to all persons unless tender years, extreme old age, bodily or mental disease, or a comparable cause prevents understanding questions or giving rational answers. Mental illness alone does not disqualify a witness; disqualification depends on impaired comprehension and inability to respond rationally.

Scientific research approval is accorded to M/s GCS Foundation, formerly known as The Gujarat Cancer Society, Ahmedabad, under section 45(3)(b) of the Income-tax Act, 2025 read with rule 35 of the Income-tax Rules, 2026. The approval applies to the entity's scientific research for five tax years, from Tax Year 2026-27 through Tax Year 2030-31. Retrospective effect is certified as not adversely affecting any person.

GST treatment classifies food supplied by cloud and central kitchens as restaurant service taxable at 5% without input tax credit, while pre-manufactured ice cream sold without preparation is goods taxable at 18%. Government-funded disability-scheme coaching and toll overloading charges receive the applicable exemptions, and qualifying vehicle rentals are treated as giving on hire. Mineral exploration and mining rights, specified amusement admissions, and alcoholic-liquor job work are subject to 18% treatment in the stated circumstances, while qualifying overseas satellite launch services are zero-rated exports.

Section 117 creates an estoppel preventing an acceptor of a bill of exchange from disputing the drawer's authority to draw or endorse the bill. A bailee or licensee cannot deny the bailor's or licensor's authority at the commencement of the bailment or licence. An acceptor may challenge the purported drawer's genuineness, while a bailee may prove another person's superior right to delivered goods.

Tenant and licensee estoppel prevents a tenant, or a person claiming through the tenant, from disputing the landlord's title to immovable property at the beginning of the tenancy while it continues. It also prevents a person who entered property under a licence from denying the licensor's title to possession when the licence was granted.

Section 115 establishes estoppel where a person, through a declaration, act or omission, intentionally causes or permits another person to believe a matter to be true and to act on that belief. In a suit or proceeding between those persons, or their representatives, the person making or permitting the representation and that person's representative cannot deny the truth of the matter represented.

When a victim deposes before the court that she was subjected to sexual harassment, had her modesty outraged, was disrobed, stalked, or had her privacy intruded upon, or was sexually harassed by any means, the court may, unless the contrary is proved, presume that the identified person committed the relevant offence. The presumption is discretionary and may be rebutted by proof to the contrary.

Section 114A creates a presumption of absence of consent in specified aggravated rape prosecutions. Where sexual intercourse by the accused is proved, consent is in issue, and the woman states before the court that she did not consent, the court must presume absence of consent. The provision applies only where these cumulative conditions are met, and sexual intercourse includes the acts covered by clauses (a) to (d) of section 375 of the Indian Penal Code.

Section 114 establishes discretionary evidentiary presumptions, permitting the Court to infer facts likely to have occurred from the ordinary course of natural events, human conduct, and public or private business, assessed against the circumstances of the particular case. The presumptions are not automatic: their application depends on whether surrounding facts support or weaken the relevant inference. Application requires regard to facts capable of displacing the ordinary inference.

Section 113B requires the court to presume that a person caused a woman's dowry death where it is shown that, soon before her death, she was subjected by that person to cruelty or harassment for, or in connection with, a demand for dowry. Dowry death carries the same meaning as under the applicable penal provision defining that offence.

Section 113A permits a court to presume abetment of suicide by a husband or relative of a husband where a married woman commits suicide within seven years of marriage after being subjected to cruelty. The presumption is discretionary and must be assessed with regard to all other circumstances. Cruelty has the same meaning as under section 498A of the Indian Penal Code.

Section 113 treats a Gazette of India notification recording the pre-commencement cession of any part of British territory to a Native State, Prince or Ruler as conclusive proof that a valid territorial cession occurred on the date specified in that notification. The temporal qualification relates to the commencement of Part III of the Government of India Act, 1935.

Section 112 creates conclusive proof of legitimacy for a person born during a valid marriage, or within two hundred and eighty days after its dissolution where the mother remains unmarried. The person is treated as the legitimate son of the man married to the mother, unless it is shown that the spouses had no access to each other at any time when conception could have occurred.

Section 111A creates a rebuttable presumption where an accused person was present at a place in a disturbed or extensively disturbed area when firearms or explosives were used there to attack or resist personnel maintaining public order. Unless the contrary is shown, the person is presumed to have committed the relevant specified offence. The presumption covers offences concerning waging war against the State, related arms collection or concealment, and specified conspiracy, attempt, or abetment.

Where the good faith of a transaction is questioned between parties in a relationship of active confidence, the burden of proving good faith lies on the party occupying that position. An attorney must prove good faith in a sale by a client to the attorney, while a father must prove it where a son who has just attained majority challenges a sale to the father.

Where ownership of anything possessed by a person is disputed, the person affirming that the possessor is not the owner must prove that assertion. Possession supplies the factual basis for placing the evidentiary burden on the challenger to ownership.

Section 109 places the burden of proof on a person who asserts that an established relationship of partnership, landlord and tenant, or principal and agent does not exist or has ceased. Once parties have been shown to have acted in any of those respective capacities, the contrary assertion must be proved by the person making it, rather than by the person relying on the demonstrated relationship.