Section 5 of the Indian Evidence Act provides that evidence may be given:

1. Section 5 IEA: 'Evidence may be given in any suit or proceeding of the existence or non-existence of every fact in issue and of such other facts as are hereinafter declared to be relevant, and of no others.' 2. The IEA exhaustively defines relevant facts in Sections 6-55. Evidence of any other fact is inadmissible. 3. 'Fact in issue' is defined in Section 3 as any fact from which, either by itself or in connection with other facts, the existence, non-existence, nature or extent of any right, liability or disability asserted or denied follows necessarily. 4. Hence option B captures the structural rule of Indian evidence law. 5. The new BSA 2023 carries this forward in Section 5. _Source: Indian Penal Code 1860 / Code of Criminal Procedure 1973 / Indian Evidence Act 1872 (Bare Acts, indiacode.nic.in) — Indian Evidence Act, Section 5_