Which Section of Indian Evidence Act is not related to “shifting of burden of proof”?

The Indian Evidence Act provides for various provisions related to burden of proof, which refers to the responsibility of a party to prove a particular fact in a legal proceeding. Section 101, Section 102, Section 105, and Section 108 of the Act all deal with the concept of shifting the burden of proof in certain situations. However, the question is asking which section is "not" related to shifting the burden of proof. Therefore, the correct answer is (a) Section 101. This section does not deal with the shifting of the burden of proof but rather lays down the general rule that the burden of proving a fact lies on the party who asserts the fact. Sections 102, 105, and 108 deal with specific situations where the burden of proof may shift to the other party.