The Indian Penal Code (IPC) Sections 82 and 83 deal with the criminal responsibility of children. Section 82 states that nothing is an offense if committed by a child under the age of seven, recognizing that young children lack the maturity to understand the consequences of their actions. Section 83 extends this principle to children aged seven to twelve, provided they have not attained sufficient maturity to judge the nature and consequences of their conduct. These sections ensure that the legal system acknowledges the varying degrees of cognitive development in children and provides a framework for determining their criminal liability.