Under the Bharatiya Sakshya Adhiniyam, 2023, a statement, written or verbal, of relevant facts made by a person as to the cause of his death or as to any circumstances of the transaction which resulted in his death:

Section 26(a) of the Bharatiya Sakshya Adhiniyam, 2023, corresponding to Section 32(1) of the Indian Evidence Act, 1872, provides that statements, written or verbal, of relevant facts made by a person as to the cause of his death, or as to any circumstances of the transaction which resulted in his death, are relevant when the cause of that person's death comes into question. A dying declaration needs no corroboration as a matter of law, though courts look for assurance; it need not be recorded by a magistrate, and a statement by a person who survives has no operation as a dying declaration because his death does not come into question. The declaration is admissible in criminal proceedings and not in civil suits, making the second option correct.