Under the Bharatiya Sakshya Adhiniyam, 2023, statements made by a person as to the cause of his death, or as to circumstances of the transaction which resulted in his death, are made relevant by -

Section 26(1)(a) of the Bharatiya Sakshya Adhiniyam, 2023 makes relevant the written or verbal statements of a deceased person as to the cause of his death, or as to any of the circumstances of the transaction which resulted in his death, in cases in which the cause of that person's death comes into question. The Adhiniyam expressly clarifies that such statements are relevant whether or not the declarant was expecting death at the time they were made, relaxing the condition that existed under the Indian Evidence Act, 1872. Section 22 excludes confessions induced by threat or promise, Section 39 deals with opinions on foreign law, Section 60 concerns secondary evidence, and Section 121 enacts the rule of estoppel. The dying declaration being the subject, Section 26(1)(a) is the correct provision.