Dying declarations have a distinct and crucial place in criminal law, playing as an exception to hearsay evidence. it provides vital insights into the cause and circumstances behind a person’s death, often it is becoming key evidence in cases where the victim is unavailable or can’t be called to testify. It is based on the principle that a person facing imminent death is unlikely to lie. dying declaration are recognized across worldwide., in India it is codified under the Section 26(a) Bhartiya Sakshya Adhiniyam,2023 dying declaration carry significant weight and importance, that make it more admissible and reliable. Issues related to dying declaration are such as the declarant’s mental and physical condition, the potential for coercion, inconsistencies in statements, and the absence of cross-examination posing unique hurdles for the judicial system. This study examines and deals with the legal framework, evidentiary value, procedural requirements, and comparative perspectives of dying declarations, focusing and highlighting both their strengths and the precautions necessary to maintain fairness and justice in criminal trials.