Issues means the points on which the case is to be contested. The onus of the issues is also fixed at the same time. Means plaintiff has to prove issue no. 1 & 2 and defendants have to prove rest of the issues no. 3 to 8.
Issues are framed on the basis of pleading of the parties. General law is adopted in framing the issues : Who so ever asserts, must prove. So even if any issue remains to be framed, it can be framed even at the fag end of litigation on the application moved by either of the parties to the contest.