Under section 32 of the Indian Evidence Act 1872, statement of which of the following person/persons is considered relevant? (a) Who is dead (b) Who cannot be found (c) Who has become capable of giving evidence (d) Whose attendance cannot be procured, without an amount of delay or expense which under the circumstances of the case appears to the Court unreasonable.

Section 32 of Indian Evidence Act - 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 prescribed cases.