Section 162 of Cr.P.C. deals with a situation that the statement given to the Police not to be signed by the person who gave it. And use of those statements in evidence.

Clause 1 says, should the statement of a person reduced to writing during investigation he need not affix his signature on his statement. Similarly, no statement or any part of such statement recorded by the IO and or captured in his diary be used in any inquiry or in trial in respect to any offence under investigation at the time when such statement was made and the same could be used only when such witness was called by the Prosecution in an inquiry or in trial and part of his statement if proved and used by the Accused [to disprove] and the Prosecution [to disprove when the witness becomes hostile] to contradict the witness in the manner given under Section 145 of the Indian Evidence Act

Clause 2 says that this Section does not apply to the person who gave his statement under Clause 1 of Section 32 of the Indian Evidence Act, and also does not affect the provision of Section 27 of the IE Act.                  

Note: The readers must understand that Section 32[1] of the IE Act deals with a situation wherein the statement given by the victim in his death bed – expecting his death and he says reasons and material used for his death.  Whereas, Section 27 of the IE Act explains a situation in which the Police took statement from the Accused under custody.

Point 1: Section 145 of the IE Act, which this provision predominantly relate must be understand. The intention of the witness who has reduced his statement to writing must be proved in cross examination that he had lied intently without having showed his statement given in written but used for the purpose of contradicting him.

Pont 2: The provision does not allow a person; be it Accused or the Complainant or Witness – who so they might be, they need not affix their signatures in their statement when they were called under Section 161 of Cr.P.C.

Point 3: 161 Cr.P.C. even allows the Accused be summoned and his statement could be recorded by the police.

Point 4: Under Section 27 of the IE Act, the Police has to prove all those information it has received from the Accused while under its custody. Whereas, under Section 162 Cr.P.C. the Police need not follow the same.