Which of the following is incorrect with respect to recording of confession in front of the Magistrate…

The Magistrate must not authorise police custody when the person states, before the confession is recorded, that they are unwilling to confess. Section 183(3) BNSS (formerly section 164(3) CrPC) supplies that safeguard, so the contrary statement is incorrect. Section 183(1) permits a Magistrate of the district in which the information about the offence has been registered to record a confession whether or not he has jurisdiction in the case, and its proviso permits audio-video recording in the presence of the accused’s advocate.