Section 21 of Bharatiya Nyaya Sanhita (BNS) 2023:Act of a child above seven and under twelve years of age of immature understanding.

Act of a child above seven and under twelve years of age of immature understanding.Bharatiya Nyaya Sanhita 2023
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.