Sections 82 and 83 of Indian Penal Code provide that-82. Act of a child under seven years of age-Nothing is an offence which is done by a child under seven years of age and 83. Act of a child above seven and under twelve of immature understanding-Nothing is an offence – which is done by a child above seven years of -age and under twelve, who has not attained sufficient maturity of understanding to judge the nature and consequences of his conduct on that occasion. Hence, an offence is punishable if it is done by a child of above seven years of age but below twelve years having attained sufficient maturity and understanding.