The answer is: B
Explanation
The correct option is B: Explanation III to Section 299.
According to the web search results, Section 299 of the Indian Penal Code defines culpable homicide as the act of causing death by intending to cause death, or causing such bodily injury likely to cause death, or knowingly doing an act likely to cause death. Explanation III to Section 299 states that "The causing of the death of child in the mother's womb is not homicide. But it may amount to culpable homicide to cause the death of a living child, if any part of that child has been brought forth, though the child may not have breathed or been completely born." This means that killing a fetus in the womb is not considered as homicide, but killing a child who is partially delivered is culpable homicide. This explanation is based on the principle that a person becomes a legal entity only after birth and not before. Therefore, option B is the correct answer.