Correct option is B
Section 33 of the IPC defines "act" as including both acts and illegal omissions. This Section ensures that the legal definition of an act covers situations where an offence is committed either by actively doing something or by failing to do something one is legally required to do.
Information Booster:
An
act can involve a positive action or an omission, depending on the legal duty involved. Both forms of conduct can give rise to criminal liability if they result in harm or injury as described under the IPC.
Additional Knowledge:
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Section 32: Deals with the interpretation of words relating to acts and omissions.
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Section 23-24: Define wrongful gain, wrongful loss, and dishonesty.