Explanation:

Section 83 of the Indian Penal Code states: 'Act of a child above seven and under twelve years 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.' While Section 82 provides absolute immunity for a child below seven years, the question specifically includes the condition 'if he has not attained sufficient maturity of understanding', which points to the conditional immunity under Section 83. The option 'Between age of 7 years & 14 years' is the closest general range that includes the specific 'under twelve' from the IPC, and is often used in broader legal discussions, though 'under twelve' is more precise for IPC. Given the options, 'Between age of 7 years & 14 years' is the intended answer, encompassing the age group where maturity of understanding is a factor.