What is the distinction between Sections 161 and 164 of Criminal Procedure Code?

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Both are one and the same
Section 161 Criminal Procedure Code, statement is recorded by the Magistrate and whereas Sec. 164 Criminal Procedure Code, statement is recorded by the police
Section 161 Criminal Procedure Code, statement is recorded by the police and whereas Section 164 Criminal Procedure Code, statement is recorded by the Magistrate
Section 161 Criminal Procedure Code, statement is recorded on oath and whereas no oath is administered in recording under Sec. 164 Criminal Procedure Code

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Section 161 Criminal Procedure Code, statement is recorded by the police and whereas Section 164 Criminal Procedure Code, statement is recorded by the Magistrate