Section 108 of the Bharatiya Sakshya Adhiniyam, 2023 is intended to apply to which of the following?

Section 108 of the Bharatiya Sakshya Adhiniyam, 2023 (formerly section 105 of the Indian Evidence Act) applies "when a person is accused of any offence": the burden of proving circumstances bringing the case within the General Exceptions of the Bharatiya Nyaya Sanhita, 2023, or within any special exception or proviso in the Sanhita or in any law defining the offence, is on him. It is therefore a rule for criminal trials only, and has no application to civil suits.