Explanation:

Under Section 32(1) of the Indian Evidence Act, 1872, a dying declaration (D.D.) can be made to any person (e.g., a police officer, a doctor, a relative, or a friend) and still be admissible in court, provided it relates to the cause of the declarant's death or the circumstances of the transaction that resulted in their death. While a dying declaration recorded by a magistrate is often given higher evidentiary value, it is not a mandatory requirement for its admissibility.