Section 132 of IEA : Section 132: Witness not excused from answering on ground that answer will criminate.
IEA
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Explanation using Example
Example 1:
Scenario: A bank fraud case is being heard in court. The prosecution calls Mr. Sharma, a bank employee, as a witness. During the questioning, Mr. Sharma is asked whether he was aware of any fraudulent transactions that took place in the bank.
Application of Section 132: Mr. Sharma cannot refuse to answer the question on the grounds that his answer might incriminate him or expose him to penalties. He must answer the question truthfully. However, the law protects him by ensuring that his answer cannot be used to arrest or prosecute him for the fraud, except if he lies under oath.
Outcome: Mr. Sharma answers that he was aware of the fraudulent tr...
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