The Court under the law of evidence presumes that (I) the accused is innocent. (II) the accused is…

The ordinary criminal-law starting point is innocence; the prosecution must prove the offence. Section 108 of the Bharatiya Sakshya Adhiniyam, 2023 (formerly section 105 of the Indian Evidence Act) additionally places on the accused the burden of establishing circumstances bringing the case within a General Exception of the Bharatiya Nyaya Sanhita, 2023, and directs the court to presume their absence. These rules coexist: the exception burden does not presume guilt or relieve the prosecution of proving the offence, and the accused need not prove the exception beyond reasonable doubt.