Correct option is B
The provision corresponds to the principle of doli incapax, enshrined under Section 20 of the BNS, which states that a child below the age of 7 years is considered incapable of committing an offence. This is based on the presumption that a child below this age lacks the maturity to understand the nature and consequences of their actions.
Similarly, the Bharatiya Nyaya Sanhita, being a restructured form of criminal law, adheres to the same principle, exempting children below 7 years from criminal liability.