A Dying Declaration is a statement made by a person who is dead. It is dealt with under clause (1) of Section 32 of the Indian Evidence Act 1872.
Generally, it relates to the cause of death of the declarant. It is admissible as evidence in all proceedings, civil or criminal.
The reason behind this can be followed by the Latin maxim ‘Nemo Mariturus Presumuntur Mentri’ which means that “Man Will Not Meet His Maker with Lying on His Mouth.

( Supreme Court recently held that the conviction of the accused can be sustained solely based on the dying declaration if the declaration made by the victim inspires the confidence of the court and proves to be trustworthy.)