The text is substantially unchanged
IEA Section 125 is now BSA Section 131
125. Information as to commission of offences.
Old law
IEA §125
125. Information as to commission of offences.
125. No Magistrate or police-officer shall be compelled to say whence he got any information as to the commission of any offence, and no revenue- officer shall be compelled to say whence he got any information as to the commission of any offence against the public revenue.
Explanation.–– “Revenue-officer” in this section means any officer employed in or about the business of any branch of the public revenue.
Read more: IEA §125Explanation.–– “Revenue-officer” in this section means any officer employed in or about the business of any branch of the public revenue.
New law
BSA §131
131. Information as to commission of offences.
131. No Magistrate or police officer shall be compelled to say when he got any information as to the commission of any offence, and no revenue officer shall be compelled to say when he got any information as to the commission of any offence against the public revenue.
Explanation.—"revenue officer" means any officer employed in or about the business of any branch of the public revenue.
Read more: BSA §131Explanation.—"revenue officer" means any officer employed in or about the business of any branch of the public revenue.
Cases registered before 1 July 2024 continue under the old code. This is educational information, not legal advice.

