Step 1: Understanding the Question.
Explanation III to Section 299 of the Indian Penal Code (IPC) defines homicide and clarifies that causing the death of a child in the womb does not constitute homicide as provided in Section 300, unless the child was born alive.
Step 2: Analysis of Options.
- (A) Explanation III to Section 300: This is incorrect as Section 300 deals with the definition of murder, not death during childbirth.
- (B) Explanation III to Section 299: This is the correct answer, as it deals with the causing of death in the womb.
- (C) Explanation III to Section 301: This section deals with the death caused by one person aiding another in causing death.
- (D) Explanation III to Section 302: This relates to punishment for murder, not the definition of homicide.
Step 3: Conclusion.
Thus, the correct answer is (B) Explanation III to Section 299.