Section 21 of the Bharatiya Nyaya Sanhita, 2023 (act of a child above seven and under twelve years of…

Incorrect. Section 21 BNS lays down a legal rule of qualified immunity (an inconclusive or rebuttable presumption of law regarding capacity), not a mere discretionary presumption of fact.

Correct. Section 21 of the Bharatiya Nyaya Sanhita, 2023 (formerly Section 83 IPC) provides that nothing is an offence which is done by a child above seven years of age and under twelve, who has not attained sufficient maturity of understanding to judge of the nature and consequences of his conduct on that occasion. Unlike Section 20 BNS (formerly Section 82 IPC, which creates a conclusive/irrebuttable presumption of law for a child under 7), Section 21 BNS lays down an inconclusive or rebuttable presumption of law (doli incapax rebuttable by proof of maturity of understanding).

Incorrect. A conclusive or irrebuttable presumption of law (absolute doli incapax) applies to a child under seven years of age under Section 20 BNS (formerly Section 82 IPC), not to a child between seven and twelve under Section 21 BNS.

The section provides a qualified legal exception tied to the child’s maturity of understanding on the occasion. It does not establish an irrebuttable factual inference.