Which of the following statements are incorrect? (i) Criminal liability is best explained by the maxim…

Statement (iii) is wrong because an actus reus may include a legally relevant omission; IPC 32 expressly extends act words to illegal omissions unless the context indicates otherwise. Statement (iv) is also wrong: Horsey concerned deliberately setting fire to straw and a resulting death, rather than a failure to perform a legal duty. Statements (i) and (ii) express the ordinary relationship between a prohibited act or omission and the required guilty mind; specific statutory exceptions to mens rea remain possible.

Current law: For offences governed by the Bharatiya Nyaya Sanhita 2023 from 1 July 2024, the corresponding provision is section 3(4)–(7). The interpretive treatment of acts and illegal omissions continues. Earlier offences remain subject to the applicable repeal-and-savings provisions.