Explanation:

- Option 1: When the statement is made by a person as to the cause of his death.

This refers to a dying declaration, where a person, who believes they are about to die, makes a statement about the cause of their death.

- Option 2: When the statement is made by a person as to any of the circumstances of the transaction which resulted in his death.

This includes statements about the circumstances that resulted in the person's death, not just the direct cause.

- Option 3: Either (A) or (B).

Section 32 of the Indian Evidence Act includes both scenarios where a statement made by a person could be admitted as evidence if it pertains to the cause of death or the circumstances leading to it.

Correct Answer

- Option 4: None of them.

This is incorrect because Section 32 covers both of the above scenarios.