The term "he" used under the Bharatiya Nyaya Sanhita, 2023 relates to a person who is

Section 2(10) of the Bharatiya Nyaya Sanhita, 2023 (formerly section 8 IPC) provides that the pronoun “he” and its derivatives are used of any person, whether male, female or transgender. Its Explanation gives “transgender” the meaning assigned to it in section 2(k) of the Transgender Persons (Protection of Rights) Act, 2019 (as amended by the Transgender Persons (Protection of Rights) Amendment Act, 2026, Act 3 of 2026, enforced from 25 May 2026 under S.O. 2620(E)). The question asks about that defined usage in the Sanhita, rather than the sex of a particular offender.