Step 1: Understanding the Question.
Sections 82 and 83 of the Indian Penal Code deal with the criminal liability of children. According to Section 82, a child under the age of seven is not criminally liable. Under Section 83, a child above seven but under twelve can be held criminally responsible if they have attained sufficient maturity and understanding.
Step 2: Analysis of Options.
- (A) below seven years of age: This is incorrect, as children under seven are not criminally liable.
- (B) above seven years of age but below twelve years having attained sufficient maturity and understanding: This is the correct answer as per Section 83.
- (C) above seven years of age but below ten years: This is incorrect as it is not age-specific but maturity-specific.
- (D) above seven years of age but below twelve years not having attained sufficient maturity and understanding: This is incorrect as the child would not be held criminally responsible.
Step 3: Conclusion.
Thus, the correct answer is (B) above seven years of age but below twelve years having attained sufficient maturity and understanding.