Under Section 183 of the BNSS, 2023, which of the following statements regarding the recording of confessions by an accused person during investigation is INCORRECT?

Explanation: Section 183 of the BNSS provides that if, before the confession is recorded, the person indicates they are unwilling to confess, the Magistrate CANNOT authorize their detention in police custody. This is a critical safeguard against coerced confessions. The section explicitly protects the right against forced self-incrimination. All other statements in the question are accurate: (A) is correct per Section 183(1); (B) is correct as a precondition; (C) is explicitly stated in Section 183; and (E) is also permitted. Thus, option (D) violates the fundamental principle of voluntary confession protected by Section 183 read with constitutional rights against self-incrimination.