Under Section 108 of the Bharatiya Sakshya Adhiniyam, 2023 (corresponding to the former Section 105 of the Indian Evidence Act, 1872), when a person is accused of an offence, the burden of proving the existence of circumstances bringing the case within any of the General Exceptions in the Bharatiya Nyaya Sanhita, 2023 is -

Section 108 of the BSA, 2023 corresponds to the former Section 105 of the Indian Evidence Act, 1872, and provides that when a person is accused of any offence, the burden of proving the existence of circumstances bringing the case within any of the General Exceptions in the Bharatiya Nyaya Sanhita, or within any special exception or proviso contained in any other part of that Sanhita or in any other law, is upon him, and the court shall presume the absence of such circumstances. The standard of proof required of the accused is the preponderance of probabilities, not proof beyond reasonable doubt.