Dying declaration is made admissible under which section of the Indian Evidence Act, 1872?

S.  32. Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant . –– Statements, written or verbal, of relevant facts made by a person who is dead, or who cannot be found, or who has become incapable of giving evidence, or whose attendance cannot be procured without an amount of delay or expense which under the circumstances of the case appears to the Court unreasonable, are themselves relevant facts in the following cases: –(1) When it relates to cause of death . –– When the statement is made 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, in cases in whichthe cause of that person’s death comes into question.