Section 194(4) in Bharatiya Nagarik Suraksha Sanhita, 2023
(4)The following Magistrates are empowered to hold inquests, namely, any District Magistrate or Sub-divisional Magistrate and any other Executive Magistrate specially empowered in this behalf by the State Government or the District Magistrate.[Similar to Section 174 from Old CrPC-Also Refer]