A statement made by any person to a police officer in the course of investigation:

Under section 162, a duly proved investigation statement may be used to contradict its maker when that person is called as a prosecution witness. The accused may use it for that purpose; the prosecution requires the permission of the court. Section 145 governs drawing attention to the relevant passages. Such a statement is not ordinarily substantive or corroborative evidence; the statutory dying-declaration and discovery exceptions must be treated separately.

Current law: BNSS section 181 retains these restrictions, including permission of the court for prosecution contradiction; BSA section 148 provides the corresponding contradiction procedure.