In India a child below the age of 7 years cannot be punished for any crime committed by him / her. The age of a person, if he is under 7 years of age, is a complete defence to any allegation of commission of crime by him. Section 82 of the Indian Penal Code says that " Nothing is an offence which is done by a child under seven years of age. "
Further a child who is above 7 years of age but below 12 years, shall not be liable for punishment if it can be shown that he, at the time of commission of crime, had not attained sufficient maturity for understanding the nature and consequence of his actions. Section 83 of IPC lays down that "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 of the nature and consequence of his conduct on that occasion."
Thus while in the case of a child below seven years of age, simply proving his age would exempt him from punishment, in the latter case (child above 7 years and below 12 years), it has to be additionally proven that he was not mature enough, at the time of committing the act, to understand the nature of his acts or its consequences.