This is a real-world medical entrance exam question, please give the true answer based on the question and selection. Topic name: None, Subject name: Forensic Medicine
Dying declaration can be taken by: PGI 12; NIMHANS 14 
Select and explain. 
A. Village headman, B. Doctor, C. Magistrate, D. Any one
D: Any one
Answer: D: Any one 
Explanation: Ans. Any one