Section 60 IEA enacts the rule that oral evidence must be DIRECT, namely:

1. Section 60 IEA: 'Oral evidence must, in all cases whatever, be direct; that is to say — if it refers to a fact which could be seen, it must be the evidence of a witness who says he saw it; if it refers to a fact which could be heard, it must be the evidence of a witness who says he heard it; if it refers to a fact which could be perceived by any other sense or in any other manner, it must be the evidence of a witness who says he perceived it by that sense or in that manner.' 2. This codifies the HEARSAY rule — second-hand testimony is generally inadmissible. 3. Exceptions include dying declarations (Section 32), admissions (Sections 17-23), res gestae (Section 6). 4. Hence option B is correct. _Source: Indian Penal Code 1860 / Code of Criminal Procedure 1973 / Indian Evidence Act 1872 (Bare Acts, indiacode.nic.in) — Indian Evidence Act, Section 60_