The statement of a victim is an important part of the investigation and trial of sexual offences. The manner in which such a statement is recorded can directly affect the fairness of the criminal justice process as well as the dignity and privacy of the victim. The Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), which came into force on 1 July 2024, reorganises several procedural safeguards relating to victims of sexual offences. [1] This paper examines Sections 176, 180, 183 and 184 of the BNSS and analyses their significance in recording victims’ statements and protecting their rights. Section 176 provides for recording the statement of a rape victim at her residence or at a place of her choice and permits audio-video recording. Section 180 provides for recording the statements of women in specified sexual offences by a woman police officer or woman officer. Section 183 provides for recording statements before a Magistrate and, as far as practicable, by a woman Magistrate. It also contains additional safeguards for persons with mental or physical disabilities. Section 184 provides a time-bound framework concerning the medical examination of a rape victim. [2] The paper further examines privacy, in-camera proceedings, witness protection and investigation updates. Finally, it considers practical challenges such as infrastructure, trained personnel, digital security and uniform implementation of these safeguards. [1] Bharatiya Nagarik Suraksha Sanhita, 2023, Section 176, 180, 183, 184, 193, 366, 398 [2] Bharatiya Nagarik Suraksha Sanhita, 2023, Section 176, 180, 183, 184