In a criminal trial, when does the burden of proof shift to the accused?

As per Section 107 of the Bharatiya Sakshya Adhiniyam, the initial burden of proof is always on the prosecution in a criminal case. However, once the prosecution proves a prima facie case, the burden may shift to the accused to rebut the presumption or offer an alternative explanation, especially in cases involving presumptions (like possession of stolen property or dowry death). This principle ensures fair trial standards, where the accused is presumed innocent unless proven guilty, but also allows exceptions where rebuttable presumptions arise by law.