Section 105 of the BNSS, 2023 is best understood as a technology-driven transparency reform, and it helps to see what problem it was designed to solve before matching it to an option.
Since the reform is specifically about recording technology rather than witness numbers, magisterial presence, or confessions, the option describing audio-video recording is the one that matches Section 105.
The correct answer is the documentation of the entire search and seizure process via audio-video electronic recording.
A useful way to approach this question is to notice that three of the four options describe safeguards involving people (witnesses, a magistrate, a confession-giver), while only one option describes a safeguard involving technology. Section 105 can then be tested against that split.
Recognising that the BNSS shifted from a witness-based model toward a recording-based model immediately points to the correct option.
So the correct answer is the documentation of the entire search and seizure process via audio-video electronic recording.