(a) iqrar of a person who is not 'aqil and baligh;
(b) subject to subsection (2), iqrar of a minor;
(c) iqrar of a lunatic or a mentally retarded person (ma'tuh);
(d) iqrar of wali or guardian made on behalf of a person under his custody and responsibility;
(e) iqrar which is not made voluntarily; or
(f) iqrar of a person who is restrained under any written law to administer his property (Mahjur 'alaih).
(2) An iqrar made by a mumayyiz minor who has been authorized by his wali or guardian to carry on any business or dealing shall be admissible in so far as it relates to such business or dealing.
(3) The party who benefits from an iqrar need not necessarily be a person who is 'aqil and baligh.
Explanation - If a person making an iqrar states that the goods or property is for the benefit of a minor who is not mumayyiz, his iqrar is admissible and the person making the iqrar shall be bound by his statement.