Oaths Act 1969 – Bare Act with Section Notes By Taxmann’s Editorial Board

Oaths Act 1969 [Bare Act with Section Notes] by Taxmann is an authoritative and comprehensive statutory resource governing judicial oaths and affirmations in India. The 2026 Edition consolidates the complete and amended text of the Act, together with detailed section notes, focused commentary, and a curated selection of leading judicial decisions. This publication effectively bridges the statutory framework with practical judicial interpretation, making it an indispensable reference for compliance, litigation, adjudication, and academic research on the evidentiary and procedural aspects of Indian law. The book is designed to provide clarity on the statutory authority to administer oaths, the obligation to speak the truth, the legal consequences of affidavits and sworn testimony, and the effect of procedural irregularities in oath-taking. By integrating the bare provisions of the Act with explanatory notes and case law, the publication enables readers to understand not only the text of the law but also its application in courts and quasi-judicial proceedings.

This book is intended for the following audience:

• Legal Practitioners & Judges – For direct statutory reference and application in judicial and quasi-judicial proceedings
• Law Students & Academics – For in-depth study of judicial procedure, evidence law, and oath-related jurisprudence
• Government Officers, Notaries & Commissioners of Oaths – For clarity on statutory powers, procedures, and compliance requirements in administering oaths and affirmations
• Researchers & Public Administrators – For a nuanced understanding of procedural safeguards and evolving jurisprudence concerning affidavits, evidence, and testimonial obligations
• General Public – For awareness of legal rights and duties while giving evidence, filing affidavits, or participating in judicial proceedings

The Present Publication is the 2026 Edition, covering the amended and updated text of the Oaths Act [Act No. 44 of 1969], with the following noteworthy features:

• [Full Text of the Oaths Act 1969] Accurate and authoritative statutory text
• [Up-to-date] Reflects all legislative amendments and relevant judicial developments incorporated up to the 2026 Edition
• [Pre-amendment Provisions] Includes the text of provisions as they stood prior to amendment through appropriate footnotes, enabling an understanding of the pre-amendment legal position and its continued relevance
• [Exhaustive Section Notes] Clear, practical, and section-wise explanations to aid easy comprehension and correct application
• [In-depth Case Law] Digest of significant judicial pronouncements interpreting various provisions, including matters relating to affidavits, child witnesses, administration of oaths, and rights of the accused
• [Practical Commentary] Explains procedural nuances, statutory safeguards, curable irregularities, and alternative forms of oath and affirmation
• [Schedule of Forms] Statutory forms of oaths and affirmations for witnesses, jurors, interpreters, and affidavits
• [Subject Index & Quick Reference] Comprehensive subject index for efficient research and quick navigation
• [Authoritative & Reliable] Published by Taxmann, ensuring editorial rigour, accuracy, and reliability

The structure of the book is as follows:

• Bare Act Format – The principal Act is presented in its amended statutory form, with each section followed by relevant notes, comments, and judicial interpretation
• Case Law Integration – Important case law is placed alongside corresponding statutory provisions, supported by concise factual context and legal principles
• Section-wise Notes – Practical and procedural points are highlighted under each section to enhance usability for practitioners, courts, and students
• Schedules & Indexing – Includes the statutory Schedule of prescribed forms and a detailed Subject Index for effective cross-referencing