Under section 30 of the Evidence Act, the –

i. Confession of a co-accused is a substantive piece of evidence.

ii. Confession of a co-accused can only be taken into consideration but it is not in itself a substantive piece of evidence.

iii. A prosecution proceeding can be initiated on the basis of confession of coaccused against any accused person and in support thereof other such evidence is not necessary.

iv. Any prosecution proceeding cannot be initiated merely on the basis of confession of co-accused against any accused person and in support thereof other such evidence is necessary on the basis of which court can form its opinion. 

v. Section 30 of the Evidence Act, does not limit it to confessions made to the Magistrates.

vi. Section 30 of the Evidence Act; limit it to confessions made to the Magistrate.

vii. Section 30 of the Evidence Act is an unusual provision by which something which is not in the nature of evidence may be used against the accused person at the trial.

viii. The confession by a co-accused is not to be treated as evidence against another accused in the sense that conviction of the co-accused may not be supported.

ix. The confession by a co-accused is treated as evidence against another accused in sense that conviction of the co-accused may be supported.

x. A confessional statement can be used even against a co-accused but for such admissibility it is imperative, that the person making the confession besides implicating himself, also implicates others who are being jointly tried with him.