Explanation:

- Section 162 of the Code of Criminal Procedure, 1973 addresses protection regarding the use of statements made to police during an investigation.

- Option:1, Accused

- Typically, these individuals benefit as statements to police are not admissible in court unless used to contradict a witness.

- Option:2, Witnesses

- Witnesses are indirectly protected since their statements to police can’t be recorded as evidence without their consent.

- Option:3, Police officer

- Police officers conduct investigations, but this section is mainly about ensuring fair usage of information they gather.

- Option:4, Magistrate

- Magistrates oversee legal proceedings; however, they aren't directly protected by this section.

- Correct Answer: Option:1 Accused