BNS Section 21
BNS Chapter III: General Exceptions
21. Act of a child above seven and under twelve years of age of immature understanding
Nothing is an offence
which is done by a child above seven years of age and under twelve years of age,
who has not attained sufficient maturity of understanding to judge of the nature and consequences of his conduct on that occasion.
BNS Section 20
BNS Section 22