Declaration by a person, not able to be called as witness, in the course of business is admissible under:
A. Section 32(1) of the Indian Evidence Act, 1872
B. Section 32(2) of the Indian Evidence Act, 1872
C. Section 32(4) of the Indian Evidence Act, 1872
D. Section 32(7) of the Indian Evidence Act, 1872
Answer: Option B

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