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Section 115
Witness evidence is admissible even outside the state of Nepal

(1) In relation to any case under consideration in any court, if any witness or evidence residing outside the state of Nepal is to be admitted or to be interrogated, the witness or evidence may be admitted in accordance with the prevailing law on mutual legal assistance in such matter.
(2) The format of closed questions to be used in accordance with sub-section (1) shall be as mentioned in Schedule-41.
(3) The witness or evidence understood in accordance with sub-section (1) shall be deemed to be understood in accordance with this Code. However, the witness or the evidence must be verified according to the law of the respective country.
(4) If the witness or evidence to be understood or understood according to this section is to be understood or understood in a language other than the Nepali language, it must be translated officially into the Nepali language and submitted to the court.
(5) If a witness who is outside the state of Nepal has to be examined or his deposition taken in connection with the investigation or prosecution of any crime, such witness may be examined or his deposition taken through audio-visual communication (video conference) or other similar technology as prescribed for that purpose.
(6) In accordance with sub-section (5), arrangements shall be made to record the statements made by such witness or the written statement.
(7) Regardless of what is written elsewhere in this paragraph, it shall not be considered that the prosecution and settlement of the case is hindered just because the evidence cannot be understood in accordance with this section.