During an investigation into a theft at a bank branch, the accused, while in police custody, tells the investigating officer that he buried the stolen cash in his field, and the police thereafter recover the cash from that very spot. Under the Bharatiya Sakshya Adhiniyam, 2023, which of the following is correct regarding the admissibility of this statement?

Section 23(1) of the Bharatiya Sakshya Adhiniyam, 2023 makes a confession made to a police officer inadmissible, and Section 23(2) extends the bar to a confession made while the accused is in police custody. The proviso engrafted to Section 23(2), however, permits proof of so much of the information given by the accused as relates distinctly to the fact thereby discovered, so the recovery of the cash at the spot pointed out by the accused is provable. This discovery rule, which continues the principle of Section 27 of the Indian Evidence Act, 1872, admits the fact discovered but not the confessional part of the statement as a whole. The statement therefore need not be recorded before a Magistrate to become partly admissible.