local.conf file:

DISTRO_FEATURES:append = " multilib"
# Enable multilib support
MULTILIBS = "multilib:lib32"
DEFAULTTUNE_virtclass-multilib-lib32 = "x86"
# Include lib32 versions of GCC, G++, and Fortran
IMAGE_INSTALL:append = " lib32-libgcc lib32-gcc-runtime lib32-libstdc++ lib32-gfortran"
 
umesha@yocto-server-2:/media/nvme1/umesha/kamal-poky/poky/build$ bitbake-layers show-recipes | grep libgcc
libgcc:
libgcc-initial:

umesha@yocto-server-2:/media/nvme1/umesha/kamal-poky/poky/build$ 
Here lib32-gcc details is not showing ..
===============================
another try:
require conf/multilib.conf  => newly added 
local.conf file:
DISTRO_FEATURES:append = " multilib"
# Enable multilib support
MULTILIBS = "multilib:lib32"
DEFAULTTUNE_virtclass-multilib-lib32 = "x86"
# Include lib32 versions of GCC, G++, and Fortran
IMAGE_INSTALL:append = " lib32-libgcc lib32-gcc-runtime lib32-libstdc++ lib32-gfortran"

umesha@yocto-server-2:/media/nvme1/umesha/kamal-poky/poky/build$ bitbake-layers show-recipes | grep libgcc
ERROR:  OE-core's config sanity checker detected a potential misconfiguration.
    Either fix the cause of this error or at your own risk disable the checker (see sanity.conf).
    Following is the list of potential problems / advisories:
    Toolchain tunings invalid:
No tuning found for lib32 multilib.
Traceback (most recent call last):
  File "/media/nvme1/umesha/kamal-poky/poky/bitbake/bin/bitbake-layers", line 95, in <module>
    ret = main()
  File "/media/nvme1/umesha/kamal-poky/poky/bitbake/bin/bitbake-layers", line 85, in main
    tinfoil.parse_recipes()
  File "/media/nvme1/umesha/kamal-poky/poky/bitbake/lib/bb/tinfoil.py", line 448, in parse_recipes
    self.run_actions(config_params)
  File "/media/nvme1/umesha/kamal-poky/poky/bitbake/lib/bb/tinfoil.py", line 431, in run_actions
    raise TinfoilUIException(ret)
bb.tinfoil.TinfoilUIException: 1
umesha@yocto-server-2:/media/nvme1/umesha/kamal-poky/poky/build$ 
umesha@yocto-server-2:/media/nvme1/umesha/kamal-poky/poky/build$ 
 
Thank you in Advance!!