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The man has been absconding since the 25 kg gold smuggling case was detected by the DRI on May 13, 2019.
Balabahaskar's friends Prakashan Thambi, Vishnu Somasundaram, driver Arjun and Kalabhavan Soby, who claims to be a witness to the accident, underwent the test on Saturday.
The CBI officers will also record the statements of popular musician Stephen Devassy.
The three will be summoned to court on September 16 to find out if they are ready for the lie-detector test.
Arjun had told the police also that it was Balabhaskar who was driving the car and that he was in the back seat sleeping.
In his new account, Sobi has stated that he saw Balabhaskar’s car being attacked by goons near a petrol station, 3 km ahead of Pallipuram, near Thiruvananthapuram.
The CBI inquiry will be led by Thiruvananthapuram unit SP Nandakumaran Nair and DYSP Anandakrishnan.
Sobi, who had stated that it was a staged accident, said he was ready for a lie-detector test.
The team, including women officers, from the CBI Thiruvananthapuram unit went to Lakshmi's house on Tuesday to record her statements.
Balabhaskar was travelling with his wife and child from Thiruvananthapuram to Thrissur early in the morning on September 25, 2018, when his car met with an accident after going out of control.