Answer: [B] Section 105 Indian Evidence Act
Explanation: Burden of proving that case of accused comes within exceptions:
When a person is accused of any offence, the burden of proving is upon him, and the Court shall presume the absence of such circumstances.
For Example: Raj, accused of murder, alleges that, by reason of unsoundness of mind, he did not know the nature of the act. The burden of proof is on Raj.
