Evidence Section 32
Dying declarations and statements of persons who cannot be called as witnesses
BSA Section 26— Cases in which statement of relevant fact by person who is dead or cannot be found, etc., is relevant.
Effective for any FIR, charge sheet, or filing on or after 1 July 2024. Matters that arose before that date continue under the Evidence.
Statements (written or verbal) of relevant facts made by persons who are dead, cannot be found, are incapable of giving evidence, or whose attendance cannot be procured without unreasonable delay or expense, are themselves relevant facts in eight specified categories: dying declarations; statements in the ordinary course of business; statements against pecuniary or proprietary interest; statements of opinion on public rights or customs; statements about family relationships; statements in wills, deeds, pedigrees, tombstones etc. about deceased persons' relationships; statements in documents relating to transactions specified in s.11(a); and statements expressing feelings or impressions of a number of persons on a relevant matter.
For the full text of the new section, see the linked BSA page above. For the binding statutory text, refer to the India Code or the Gazette of India. This reference is informational, not legal advice.