Under the Bharatiya Sakshya Adhiniyam, 2023, dying declarations are covered under which provision?

Dying declarations under the BSA, 2023 are covered under Section 26(a), which corresponds to the former Section 32(1) of the Indian Evidence Act, 1872. This provision makes a statement by a person as to the cause of his death, or as to any of the circumstances of the transaction which resulted in his death, relevant in cases where the cause of that person's death comes into question. The statement is admissible whether the person who made it was or was not at the time of making it under expectation of death-a significant departure from the English common law which requires the declarant to be under a settled hopeless expectation of death. Indian law treats the proximity to death as lending reliability to the statement, and no oath or cross-examination is required.