Act of a child above seven and under twelve of immature understanding is defined under section 83 of ipc. Provisions under IPC section 83 explained here:
What is Section 83 IPC:
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 consequences of his conduct on that occasion.
Section 83 IPC Explanation:
This section means that the child between 7-12 years of age can commit no offence if he doesn’t know the nature and consequence of his act. For eg – chandu and nandu were playing with other kids both kids are of 10 years age chandu threw a stone instead of ball and nandu got injured. since chandu didn’t knew the nature and consequence of his act he won’t be liable.