Discussion
Dying declaration comes under :
Answer: B
A dying declaration comes under Section 32 IEA.
Section 32(1) of the Indian Evidence Act, 1872 makes relevant a statement by a person who has died about the cause of their death or the circumstances of the transaction that resulted in it. It is an exception to the rule against hearsay, admitted because a person facing death is presumed to speak the truth.
Section 32 of the IPC is a definition clause about acts and illegal omissions. Section 60 IEA requires oral evidence to be direct, and Section 293 CrPC deals with the reports of certain government scientific experts.
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