Clause 174

Any witness before an investigating officer shall be bound to state truly the facts and circumstances with which he is acquainted concerning the matter under investigation and shall answer every question put to him in the course of the investigation provided that he may decline to make a statement which may incriminate him.

A statement made by any person under this section shall be read over to him by the investigating officer and shall, after giving him the opportunity to make any corrections, be signed by such person.

Where the person who has made a statement refuses to sign the statement the investigating officer shall record the fact of the refusal.