The burden of proving that the case of the accused comes within any of the General Exceptions in the…

Section 108 of the Bharatiya Sakshya Adhiniyam, 2023 (formerly section 105 of the Indian Evidence Act, 1872) places the burden of establishing circumstances bringing the case within the General Exceptions in the Bharatiya Nyaya Sanhita, 2023 on the accused, with the court presuming their absence. This burden is assessed on a balance of probabilities, rather than proof beyond reasonable doubt. The prosecution still bears the general burden of proving the offence beyond reasonable doubt; defence material may also create reasonable doubt about its ingredients.