Taxmann's New Criminal Major Acts (BNS | BNSS | BSA) [2026 Edition]

New Criminal Major Acts is a fully updated and meticulously structured compendium that brings together India's three newly enacted criminal laws—the Bharatiya Nyaya Sanhita 2023 (BNS), Bharatiya Nagarik Suraksha Sanhita 2023 (BNSS), and Bharatiya Sakshya Adhiniyam 2023 (BSA)—enforced with effect from 1st July 2024 This Edition is specially designed to help readers transition seamlessly from the repealed IPC, CrPC, and Evidence Act to the new regime through side-by-side comparative study, provision-wise mapping, editorial notes, and legislative concordance tables. It serves as an authoritative reference for understanding India's most significant criminal law reform in more than 160 years, presenting the latest statutory text as amended up to date, along with essential comparative insights for interpretation, practice, and academic use.This book is intended for the following audience:
Judges, Magistrates & Judicial Officers interpreting and applying the new criminal statutes in courts
Criminal Law Practitioners, Advocates & Legal Consultants handling investigation, trial, bail, evidence, and appeals
Police Officers, Investigators & Prosecution Departments requiring clarity on changes in procedure, powers, and definitions
Law Teachers, Researchers & Academicians analysing the shift from colonial-era laws to modernised codes
Law Students & Bar Exam Aspirants (AIBE/Judicial Services) needing a structured comparative resource
Policy Analysts, Think Tanks & Government Institutions studying criminal justice reforms in India

The Present Publication is the 2026 Edition, authored/edited by Taxmann's Editorial Board, with the following noteworthy features, division-wise:
[Full Text of All Three New Codes with Legislative Material] Each code is reproduced along with its Arrangement of Sections, Statement of Objects and Reasons, Notes on Clauses, and a concise digest of the relevant Parliamentary Standing Committee Report 'at a glance', plus the Lok Sabha speech of the Home Minister delivered during passage of the Bills. This gives the reader both bare text and legislative context in one place
[Section-wise Concordance Between Old and New Laws] For BNS, tables show:
o IPC → corresponding BNS sections
o BNS → corresponding IPC sections
o New sections introduced in BNS
o IPC sections repealed by BNS
o Similarly, for BNSS and BSA, dual-direction tables are mapping CrPC and Evidence sections to their new equivalents, along with lists of new and repealed sections. These concordance tools make it possible to move from an old reference to the new provision at a glance

Taxmann's Editorial Board
At the core of Taxmann's commitment to delivering insightful and reliable information is a highly skilled Research & Editorial Team consisting of Chartered Accountants, Company Secretaries, and Lawyers. Guided by Editor-In-Chief Mr Rakesh Bhargava, this team upholds Taxmann's role as a leading content provider in the professional knowledge space.

Operating with Six Sigma-inspired precision, the team is driven to eliminate errors and maintain excellence across all content outputs. Their content creation follows strict editorial principles to ensure authority, depth, and insight. Key guidelines include:
Verified Sourcing – All statutory content is carefully curated from credible, authorized sources, ensuring authenticity and dependability
Up-to-Date Information – With a commitment to timely updates, the team ensures readers are informed of the latest judicial and legislative changes
Analytical Depth – Focused on high-impact issues, the team provides deep analysis to help readers understand the implications and nuances of recent developments
Precise and Accurate Communication – Each publication is crafted for clarity and precision, making complex topics accessible and practical for professionals
Rigorous Referencing – Analytical insights are thoroughly referenced with relevant sections, circulars, notifications, and rulings, enhancing trustworthiness
Consistency and Quality – Taxmann adheres strictly to standards of style, grammar, and format, ensuring a smooth and professional reading experience
Reader-Friendly Design – Both print and digital formats are designed with legibility in mind, enhancing accessibility across platforms

By adhering to these standards, Taxmann's Editorial Team strengthens its position as a trusted content company, empowering professionals with authoritative resources to make informed decisions.