BNS Section 21

Nothing is an offence which is done by a child above seven years of age and under twelve years of age, who has not attained sufficient maturity of understanding to judge the nature and consequences of his conduct on that occasion.

Website – https://www.leadindia.law/indian-kanoon/chapter-3-general-exceptions/section-21-act-of-a-child-above-seven-and-under-twelve-years-of-age-of-immature-understanding