Deception is all around us and lies are the basic form of deception. Deception ranges from the innocent lies of kids to terror-creating community lies. Deception is a common aspect of planet life. Deception can save a life from predators, for winning a mate, in securing meals, and to combat competitors. Deception is part of biological life. Deception can be found in birds, animals, and microbes. But, in humans, deception is not a part of biological activities. Human deception can be for survival or for escaping from the punishment of wrongdoing of them. Anyway, human deception is a trending topic in the science world. There are various techniques in the forensic psychology field to detect human deception. Polygraph, layered voice analyser, forensic Narcoanalysis, and brain electrical oscillation signature profiling, brain fingerprinting are the major deception detection techniques. This review article focuses on the theoretical perspectives and background of Brain Electrical Oscillation Signature Profiling. BEOS is an Indian lie detection tool, developed by Dr. C.R. Mukundan. BEOS is working on the principle of Autobiographical memory and semantic memory.