Burden of Proof

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.