The Bharatiya Sakshya Adhiniyam applies to

Correct option is B

The Bharatiya Sakshya Adhiniyam (BSA), 2023, which replaces the Indian Evidence Act, applies specifically to judicial proceedings in courts. Its scope is limited to proceedings where judicial authorities adjudicate disputes and rely on evidentiary rules as prescribed by the BSA.

• Tribunals and Arbitration Proceedings: These are generally governed by their respective statutes, and the BSA does not apply directly to them unless explicitly specified by a statute.
• Judicial Proceedings in Courts: As per the BSA, its primary purpose is to regulate evidence in judicial proceedings conducted in courts of law, including civil and criminal cases.