Step 1: Understand the reach of the Act.
The Bharatiya Sakshya Adhiniyam (BSA), 2023 is the new evidence law. Like the old Indian Evidence Act, it applies to judicial proceedings in courts but not everywhere.
Step 2: Read Section 1(2).
Section 1(2) of the BSA says it applies to all judicial proceedings in or before any court, including court-martial. So courts and similar bodies normally follow it.
Step 3: Spot the exclusion.
The same provision excludes proceedings before an arbitrator. So when a matter is before an arbitral tribunal, the strict rules of the BSA do not bind it.
Step 4: Why arbitration is different.
Arbitration is governed by the Arbitration and Conciliation Act, 1996, which says the tribunal is not bound by the technical rules of evidence. This gives arbitration more flexibility, so the BSA does not apply there.
Step 5: Check the other options.
The Income Tax Appellate Tribunal, the National Company Law Tribunal, and the National Green Tribunal are statutory tribunals that function in a more court-like way. The clear carve-out in the Act is for the arbitral tribunal, not these.
Step 6: Conclude.
The BSA, 2023 does not apply to an Arbitral Tribunal.
\[ \boxed{\text{Arbitral Tribunal}} \]