https://www.taxtmi.com/acts?id=56364 Direct oral evidence must be given by a witness with firsthand knowledge of the fact asserted. Facts capable of being seen, heard, or otherwise perceived must be proved by the person who directly perceived them, while opinion evidence must come from the person holding that opinion. Expert treatises may prove expert opinions in specified circumstances of the author's unavailability. The court may require a material object, other than a document, to be produced for inspection. en-us Tue, 29 Sep 2026 16:38:15 +0530 Tue, 29 Sep 2026 16:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56364 Direct oral evidence must be given by a witness with firsthand knowledge of the fact asserted. Facts capable of being seen, heard, or otherwise perceived must be proved by the person who directly perceived them, while opinion evidence must come from the person holding that opinion. Expert treatises may prove expert opinions in specified circumstances of the author's unavailability. The court may require a material object, other than a document, to be produced for inspection. Act-Rules Indian Laws Tue, 29 Sep 2026 16:38:15 +0530 https://www.taxtmi.com/acts?id=56364