Section 76 IPC provides that an act done by a person who is, or who by reason of a mistake of FACT and not by reason of a mistake of LAW in good faith believes himself to be, bound by law to do it, is:

1. Section 76 IPC provides: 'Nothing is an offence which is done by a person who is, or who by reason of a mistake of fact and not by reason of a mistake of law in good faith believes himself to be, bound by law to do it.' 2. This is the bound-by-law-mistake-of-fact exception, located in Chapter IV (General Exceptions). 3. Critical limit: only MISTAKE OF FACT excuses; ignorance of LAW does not (ignorantia juris non excusat). 4. The good faith must be in the Section 52 sense (with due care and attention). 5. Hence option B — not an offence — is correct. _Source: Indian Penal Code 1860 / Code of Criminal Procedure 1973 / Indian Evidence Act 1872 (Bare Acts, indiacode.nic.in) — IPC, Section 76 (Chapter IV — General Exceptions)_