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Code on Social Security, 2020 · 7

Section 97: Method of recording evidence

Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026

Section 97 — Governs method of recording evidence and the rights, duties, powers or procedure expressly stated in this section. Key operative text: The competent authority shall make a brief memorandum of the substance of the evidence of every witness as the examination of the witness proceeds, and such memorandum shall be authenticated under the hand of the competent…

Full official textSource checked: 20 August 20260 direct Central Rule link(s)
Current-law status

The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.

Primary sources

Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗

Finin2min analysis — what the section actually does

Operative clauses

  • The competent authority shall make a brief memorandum of the substance of the evidence of every witness as the examination of the witness proceeds, and such memorandum shall be authenticated under the hand of the competent authority or in the manner as may be prescribed by the State Government and shall form part of the record:
  • Provided that, if the competent authority is prevented from making such memorandum, he shall record the reason of his inability to do so and shall cause such memorandum to be made in writing from his dictation and shall sign the same, and such memorandum shall form part of the record:
  • Provided further that the evidence of any medical witness shall be taken down as nearly as may be word for word.

Provisos, explanations & qualifications

  • Provided that, if the competent authority is prevented from making such memorandum, he shall record the reason of his inability to do so and shall cause such memorandum to be made in writing from his dictation and shall sign the same, and such memorandum shall form part of the record:

Thresholds and timelines in the text

  • No explicit day/month/year/hour/percentage/rupee expression was detected in this section text.

Actors expressly appearing in the text

State Government, Authority / officer

Full statutory text — Section 97

Official English text transcribed from the current India Code consolidation; page headers/line breaks are normalised for web reading. The Gazette/India Code PDF remains authoritative for typography, amendment footnotes and schedules.
97. Method of recording evidence.—The competent authority shall make a brief memorandum of the
substance of the evidence of every witness as the examination of the witness proceeds, and such
memorandum shall be authenticated under the hand of the competent authority or in the manner as may be
prescribed by the State Government and shall form part of the record:
    Provided that, if the competent authority is prevented from making such memorandum, he shall record
the reason of his inability to do so and shall cause such memorandum to be made in writing from his
dictation and shall sign the same, and such memorandum shall form part of the record:
    Provided further that the evidence of any medical witness shall be taken down as nearly as may be word
for word.

How to apply this provision

  1. Primary statutory test — The competent authority shall make a brief memorandum of the substance of the evidence of every witness as the examination of the witness proceeds, and such memorandum shall be authenticated under the hand of the competent authority or in the manner as may be prescribed by the State Government and shall form part of the record:
  2. Additional operative limb — Provided that, if the competent authority is prevented from making such memorandum, he shall record the reason of his inability to do so and shall cause such memorandum to be made in writing from his dictation and shall sign the same, and such memorandum shall form part of the record:
  3. Qualification / exception to test — Provided that, if the competent authority is prevented from making such memorandum, he shall record the reason of his inability to do so and shall cause such memorandum to be made in writing from his dictation and shall sign the same, and such memorandum shall form part of the record:
  4. Evidence file — retain facts and records proving the role/status of: State Government, Authority / officer.
Why this is section-specific: the operative-clause, exception, threshold and cross-reference panels above are extracted from Section 97 itself rather than a generic “trigger/control/evidence” template.

Rules, forms and cross-references

Direct 2026 Central Rule mapping

Forms mapped

No prescribed form is directly mapped in the current concordance.

Other sections cited in this text

Related Labour Hub resources

A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.

Worked example

When an event triggers method of recording evidence, record the trigger date, competent authority, prescribed rule/form, filing or decision step, service/acknowledgement and final outcome. A statutory point to test is: “The competent authority shall make a brief memorandum of the substance of the evidence of every witness as the examination of the witness proceeds, and such memorandum shall be authenticated under the hand of the competent authority or in the manner as may be prescribed by the St” Also test the express qualification/proviso before concluding the result.

Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.

Q&A — Section 97

What does Section 97 of the Social Security Code cover?

Section 97 — Governs method of recording evidence and the rights, duties, powers or procedure expressly stated in this section. Key operative text: The competent authority shall make a brief memorandum of the substance of the evidence of every witness as the examination of the witness proceeds, and such memorandum shall be authenticated under the hand of the competent…

What is the main legal requirement or power in Section 97?

The first operative clause identified from the official text is: “The competent authority shall make a brief memorandum of the substance of the evidence of every witness as the examination of the witness proceeds, and such memorandum shall be authenticated under the hand of the competent authority or in the manner as may be prescribed by the State Government and shall form part of the record:” Read it with the remaining subsections and any proviso below.

Does Section 97 contain a proviso or explanation?

Yes. A qualification extracted from the official text is: “Provided that, if the competent authority is prevented from making such memorandum, he shall record the reason of his inability to do so and shall cause such memorandum to be made in writing from his dictation and shall sign the same, and such memorandum shall form part of the record:”

What time limit, percentage or amount appears in Section 97?

No explicit day/month/year/hour/percentage/rupee expression was detected in the official section text.

Which 2026 Central Rules are linked to Section 97?

No direct Central Rule is recorded in the current concordance. That does not exclude a relevant scheme, notification, State rule or enabling provision.

Is Section 97 currently operative?

The Code was commenced in stages: section 142 had earlier commencement, S.O. 5319(E) brought the specified provisions into force from 21 November 2025, and later commencement instruments must be read with the current India Code footnotes for the remaining clauses.

Source & verification trail

Act: Code on Social Security, 2020 — official India Code PDF ↗

Central Rules: Social Security (Central) Rules, 2026 — G.S.R. 344(E), 8 May 2026 ↗

Official library: Ministry of Labour & Employment — Labour Codes ↗

Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.

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Reliance note: This page is an educational legal-reference layer. Verify the current official text, the applicable Central/State rules, notifications, schemes and judicial decisions before acting on a live matter.
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Editorial owner: CA Nikhil Gupta · Official-source set checked 20 August 2026; provision-level professional review remains matter-specific
Educational purposes only. Exact notified law, rules, schemes, regulator instruments, judicial decisions, state overlays, portal behaviour and facts must be checked before reliance. Verify with a qualified professional.