Section 32 of the Indian Evidence Act, 1972 deals with dying declarations and other similar statements such as those made by persons who cannot be found.
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 the cause of death
(2) Or is made in the course of business
(3) Or against the interest of maker
(4) Or gives an opinion as to a public right or custom, or matters of general interest
(5) Or relates to the existence of relationship
(6) Or is made in a will or deed relating to family affairs
(7) Or in a document relating to transaction mentioned in Section 13 (a)
(8) Or is made by several persons and expresses feelings relevant to matter in question
The basic scheme of the Section has been considered in the table below:
| Section | Question before the Court | Circumstances in which the statement was made | Whose | Other conditions |
| 32 (1) | The cause of the death of the person making the statement and the circumstances in which he died | The statement is relevant whether or not the person making it is under the expectation of death | The person who has died | Applicable in both civil and criminal cases (In English law: only in criminal cases) |
| 32 (2) | Â | - an entry or memorandum made in course of business, or in the discharge of professional duty- an acknowledgement of the receipt of money, goods, securities or property- a document used in commerce written or signed by him- the date of a letter or other document usually dated, written or signed by him | Â | Â |
| 32 (3) | Â | Against the pecuniary or proprietary interest of the maker which would expose him or would have exposed him to a criminal prosecution / suit for damages | Â | Â |
| 32 (4) | The existence of a public right/ custom, or matter of public/ general interest | Â | Person likely to be aware of its existence | Statement made before any controversy as to such right, custom or matter arose |
| 32 (5) | The existence of any relationship by blood, marriage or, adoption | Â | Person who had knowledge of its existence | Statement made before the question in dispute arose |
| 32 (6) | The existence of any relationship by blood, marriage or, adoption | Made in any will or deed relating to the family’s affairs to which any such deceased person belonged, or in any family pedigree, or upon any tombstone, family portrait or other thing on which such statements are usually made |  | Statement made before the question in dispute arose |
| 32 (7) | The existence of any right/custom created/claimed/ recognised/ asserted/ denied by any transaction | Made in any deed, document or will | Â | Â |
| 32 (8) | Â | Made by a number of persons who expressed impressions on their part | Â | Â |
Read more: Dying Declarations