Step 1: Understanding Section 61 of Bharatiya Sakshya Adhiniyam, 2023.
Section 61 deals with the treatment of electronic or digital records as evidence. It brings electronic records at par with traditional documentary evidence under the law.
Step 2: Legal status of electronic records.
The provision expressly states that electronic or digital records shall have the same legal effect, validity, and enforceability as any other document, provided they satisfy the conditions prescribed by law.
Step 3: Analysis of options.
Options (A), (C), and (D) are incorrect because the statute does not use terms like relevancy or reliability in this context. The exact statutory language refers to legal effect, validity, and enforceability.
Step 4: Conclusion.
Hence, the correct answer is (B) legal effect, validity and enforceability.