Taxmann Law Relating to Bharatiya Nyaya Sanhita 2023 By Vageshwari Deswal Edition April 2025

Law Relating to Bharatiya Nyaya Sanhita 2023 is a comprehensive and up-to-date reference work that introduces readers to the newly enacted Bharatiya Nyaya Sanhita (BNS) 2023, replacing the 173-year-old Indian Penal Code (IPC) 1860. This book discusses transitioning from a centuries-old penal framework to a modern, decolonised, and justice-centric statute. BNS 2023 seeks to align India’s criminal laws with contemporary realities—combining deterrent measures with restorative justice elements such as community service. By restructuring archaic sections, removing defunct colonial-era references, and incorporating cyber crimes, electronic records, and intangible property within its scope, the new legislation emphasises ‘Nyaya’ (justice) rather than mere punishment. This publication closely examines these novel provisions, legislative intent, and their intersections with other critical statutes such as the IT Act 2000, POCSO 2012, JJ Act 2015, etc. From scholarly analysis to practical checklists, this work aims to make the BNS accessible to the readers. Its section-wise commentary sheds light on changes introduced in the new law, complete with comparative insights into the IPC’s provisions and seminal Supreme Court rulings.

This book is intended for the following audience:

• Legal Practitioners & Judicial Officers – Offers in-depth commentary, legislative analysis, and case references crucial for day-to-day legal practice and adjudication
• Academicians & Researchers – Explores theoretical and historical underpinnings, making it a valuable resource for scholarly pursuits and curriculum development
• Law Students & Competitive Exam Aspirants – Presents complex ideas in a structured manner, focusing on clarity and ease of comprehension—ideal for judicial service aspirants, public prosecutors, and other competitive examinations
• Legislators & Policymakers – Provides comparative charts, detailed critiques, and coverage of newly introduced offences, helping in policy formulation and legislative discussions
• Law Libraries & Institutions – A must-have reference for institutional libraries, ensuring stakeholders stay updated with the latest developments in India’s criminal law landscape

The Present Publication is authored by Prof. (Dr) Vageshwari Deswal, a distinguished professor at the University of Delhi and a prolific expert in Criminal Law and Gender Justice. The noteworthy features of the book are as follows:

• [Comprehensive Reference] Encompasses all facets of the Bharatiya Nyaya Sanhita 2023, with a meticulous section-wise analysis
• [Legislative Intent & Rationale] Explains the purpose behind critical reforms—how BNS aims to decolonise the penal system and adapt to modern realities
• [Comparative Analysis] Places the BNS side by side with the Indian Penal Code (IPC) 1860, highlighting both overlaps and departures
• [Contemporary Coverage] Discusses newly recognised offences (terrorist acts, organised crime, cyber-crimes, mob lynching, data theft, etc.) and evolving jurisprudence on issues like sedition (now treason), adultery, and homosexuality
• [Easy & Lucid Language] Ensures accessibility for a broad audience, from seasoned legal practitioners to novice readers
• [Critical Judicial Pronouncements] Incorporates and critically evaluates important Supreme Court and High Court rulings, fostering deeper debates on pertinent legal questions
• [Practical Tools] Features comparative charts of IPC and BNS sections for quick reference, aiding research and cross-referencing
• [Futuristic Approach] Highlights restorative justice, community service, victim compensation, and rights of marginalised communities, reflecting modern criminal justice trends
• [Author’s Expertise] Prof. (Dr) Deswal brings over two decades of teaching and research experience, with a notable focus on Criminal Law and Gender Justice. She has been actively involved in drafting e-courses on new criminal laws for the Ministry of Law and Justice and is a recognised legal voice on national television panels
• [Holistic Perspective] The book does not merely restate the law; it critically examines socio-legal contexts, enhancing readers’ ability to apply legal principles in practical scenarios
• [Academic & Research Value] Detailed footnotes and references to recent judgments and articles enrich the academic discourse, making it an excellent resource for moot courts, seminars, and advanced research
• [Library Essential] A valuable addition to institutional and personal libraries, ensuring you remain informed about the most recent and critical overhaul in Indian criminal law

The coverage of the book is as follows:

• Introductory Framework
• A clear primer on the evolution of India’s criminal law, emphasising the shift from the IPC to BNS
• Substantive & Procedural Nuances
• While the primary focus is on substantive provisions of BNS, the text also sheds light on how these changes intersect with procedural laws (Bharatiya Nagarik Suraksha Sanhita) and evidentiary aspects (Bharatiya Sakshya Adhiniyam)
• Section-by-Section Commentary
• Each provision is structured to reveal its scope, application, and any relevant Supreme Court guidelines or legislative debates
• Interpretative Insights
• References to landmark judgments provide clarity on how courts are likely to interpret and enforce new provisions
• Gender Justice & Child Protection
• Detailed explanations of progressive reforms designed to protect women and children, including amendments to sexual offences, trafficking, and child exploitation
• Cyber-Crimes & Digital Realities
• Dedicated coverage on offences linked to electronic records, hacking, data theft, and intangible property—filling gaps left by the old IPC

The structure of the book is as follows:

• Preliminary Overviews & Definitions – Lays down essential definitions and general explanations, setting the stage for in-depth discussions
• Categorised Offence Chapters – Follows the reorganisation of crimes under BNS—offences affecting the human body, property, State security, public order, etc.—prioritising clarity
• Thematic Focus – Specific chapters for crimes against women and children, capturing the new legislation’s emphasis on their protection
• Comparative Tables – Helpful reference charts mapping old IPC sections to new BNS sections (and vice versa), enabling a swift understanding of renumbering and new insertions
• Commentaries & Case Summaries – Each chapter concludes with critical analysis, case law, and interpretive notes, assisting deeper comprehension and application
• Supplementary Resources – Bibliographical references, an extensive subject index, and references to law commission reports and legislative debates

About the author