For the purposes of the Bharatiya Sakshya Adhiniyam, 2023, tape recorded statements are

The recording is documentary evidence: the sound has been recorded on a medium and is produced for inspection or playback, rather than being the witness statement given before the court that constitutes oral evidence. Its original spoken content does not change the classification of the recording itself. Malkani requires relevance, proper voice identification and proof of accuracy against alteration; classification alone does not establish admissibility.

Sections 2(1)(d) and 2(1)(e)(ii) of the Bharatiya Sakshya Adhiniyam, 2023 expressly include electronic and digital records within "document" and "documentary evidence"; proof of electronic records is governed by sections 61 to 63.