Relevant facts to consider a statement under section 32 of Evidence Act are:

As per 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. ·         When it relates to cause of death; ·         or is made in course of business; ·         or against interest of maker; ·         or gives opinion as to public right or custom, or matters of general interest; ·         or relates to existence of relationship; ·         or is made in will or deed relating to family affairs; ·         or in document relating to transaction mentioned in section 13, clause (a); ·         or is made by several persons, and expresses feelings relevant to matter in question.