Section 26 of the Bharatiya Sakshya Adhiniyam, 2023 does not speak of which of the following kind of…

The opening conditions in section 26 of the Bharatiya Sakshya Adhiniyam, 2023 (formerly section 32 of the Indian Evidence Act, 1872) concern a person who is dead, cannot be found, has become incapable of giving evidence, or whose attendance cannot be obtained without unreasonable delay or expense. Mere unwillingness to give evidence is not one of those conditions. A statement must also satisfy one of the section’s specified subject-matter categories, not just the maker’s unavailability.