181. Evidence 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.
