Section 82 and section 83 of the Indian Penal Code confer immunity from criminal liability to children up to 12 years. Children below 7 years get a complete defense from criminal liability whereas, for children from 7 to 12 years, the immunity conferred depends on their maturity of understanding during the commission of the crime. Section 82: Act of a child under seven years of age.—Nothing is an offence which is done by a child under seven years of age.
Section 83: Act of a child above seven and under twelve of immature understanding.—Nothing is an offence which is done by a child above seven years of age and under twelve, who has not attained sufficient maturity of understanding to judge of the nature and consequences of his conduct on that occasion. You can lodge a FIR if you are above twelve and you can lodge an FIR under or with the help of your legal guardian i.e parents, realtives, siblings. In case the child is above 7 but below 12, it has to be proved that he has not attained enough maturity to understand the nature or consequences of his act. In cases the child is above 12, he will be governed by the Juvenile Justice (Care and Protection Act, 2000) and no defense on the pretext of age will be entertained.
Reference: Section 82 and section 83 of the Indian Penal Code. Case law – Krishna Bhagwan v. State of Bihar.