Section 196(1) in Bharatiya Nagarik Suraksha Sanhita, 2023
(1)When the case is of the nature referred to in clause (i) or clause (ii) of sub-section (3) of section 194, the nearest Magistrate empowered to hold inquests shall, and in any other case mentioned in sub-section (1) of section 194, any Magistrate so empowered may hold an inquiry into the cause of death either instead of, or in addition to, the investigation held by the police officer; and if he does so, he shall have all the powers in conducting it which he would have in holding an inquiry into an offence.