181. Evidences when to be taken on oath or affirmation. —Evidence shall be recorded on oath or affirmation when a court of inquiry is assembled— (a) On a prisoner of war, or (b) To inquire into illegal absence under section 106, or (c) In any other case when so directed by officer assembling the court. Explanation. —The court shall administer the oath or affirmation to witnesses as if the court were a court-martial.
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