Confession have very important role in proving Criminal Cases. Confession by an accused may be due to different reasons. Sometimes the accused may be victimized or confess the crime to save the real culprit. Confession may also be due to pressure, or to escape from torture and humiliation or may be due to threat, inducement or blackmail. The Indian Evidence Act, 1872 have provisions related to confession and its relevancy. It is helpful to protect innocent people.
Confession by inducement, threat or promise when irrelevant in criminal proceeding - Section 24 of Indian Evidence Act, 1872
A confession made by an accused person is irrelevant in a criminal proceeding, if the making of the confession appears to the Court to have been caused by any inducement, threat or promise, having reference to the charge against the accused person, proceeding from a person in authority and sufficient, in the opinion of the Court, to give the accused person grounds, which would appear to him reasonable, for supposing that by making it he would gain any advantage or avoid any evil of a temporal nature in reference to the proceeding against him.
Confession to police officer not to be proved - Section 25 of Indian Evidence Act, 1872
No confession made to police officer shall be proved as against a person accused of any offence.
Confession by accused while in custody of police not to be proved against him - Section 26 of Indian Evidence Act, 187
No confession made by any person whilst he is in the custody of a police-officer, unless it be made in the immediate presence of a Magistrate, shall be proved as against such person.
How much of information received from accused may be proved - Section 27 of Indian Evidence Act, 1872
Provided that, when any fact is deposed to as discovered in consequence of information received from a person accused of any offence, in the custody of a police officer, so much of such information, whether it amounts to a confession or not, as relates distinctly to the fact thereby discovered, may be proved.
Confession made after removal of impression caused by inducement, threat or promise, relevant - Section 28 of Indian Evidence Act, 1872
If such a confession as is referred to in Section 24 is made after the impression caused by any inducement, threat or promise has, in the opinion of the Court been fully removed it is relevant.
Confession otherwise relevant not to become irrelevant because of promise of secretary etc. - Section 29 of Indian Evidence Act, 1872
If such a confession is otherwise relevant, it does not become it was made under a promise of secrecy. or in consequence of a deception practiced on the accused person for the purpose of obtaining it, or when he was drunk, or because it was made in answer to question which he need not have answered, whatever may have been the form of those question, or because he was not warned that he was bound to make such confession, and that the evidence of it might be given against him.
Consideration of proved confession affecting person making it and others jointly under trail for same offence - Section 30 of Indian Evidence Act, 1872
When more persons than one are being tried jointly for the same offence, and a confession made by one of such persons affecting himself and some other of such persons is proved, the Court may take into consideration such confession as against such other person as well as against the person who makes such confession.
Explanation - "Offence" as used in this Section, includes the abutment of, or attempt to commit, the offence.
Penalty under Income Tax Act 1961: Sections 158BFA(2)221(1), 271(1)(b), 271(1)(c), 271(1)(d), 271(4), 271A, 271AA, 271AAA, 271B, 271C, 271CA, 271D, 271E, 271F, 271FA, 271FB, 271G, 272A(1), 272A(2), 272AA, 272B, 272BB