Step 1: Understanding the Concept:
The question asks for the specific section in the Code of Criminal Procedure (CrPC) that lays down the detailed procedure for a Magistrate to record a confession made by an accused or a statement made by a witness during the course of an investigation. This is a crucial procedural safeguard to ensure voluntariness and reliability.
Step 2: Detailed Explanation:
Let's analyze the given sections of the CrPC:
\begin{itemize}
\item (A) S.164: This section is titled "Recording of confessions and statements." It empowers any Metropolitan Magistrate or Judicial Magistrate to record any confession or statement made to them in the course of an investigation. It lays down mandatory safeguards, such as warning the accused that they are not bound to make a confession and that if they do so, it may be used as evidence against them. This is the correct provision.
\item (B) S.162: This section states that statements made to a police officer during an investigation and recorded in writing shall not be signed by the maker and bars their use as substantive evidence.
\item (C) S.163: This section prohibits any inducement, threat, or promise by police officers or persons in authority to extract a confession.
\item (D) S.164A: This section deals with the medical examination of the victim of rape.
\end{itemize}
Thus, the specific procedure for a magistrate to record confessions and statements is detailed in Section 164.
Step 3: Final Answer:
The provision that deals with the procedure for recording confessions and statements by a Magistrate is S.164.