All are true about dying declaration except

Dying declaration It is a written or oral statement of a person, who is going to die as a result of some unlawful act, relating to the cause and circumstances of his death. Made to Judicial Magistrate Or Medical officer Oath is not needed Not in the presence of accused. Cross examination not permitted Practiced in India Lesser legal value Ref: FORENSIC MEDICINE AND TOXICOLOGY Dr PC IGNATIUS THIRD EDITION PAGE 11