Which of the following statement is incorrect?

An act done by a child below five years of age is not an offence

An act done by a child of nine years of age, who haas not attained sufficient maturity of understanding to judge the nature and consequences of his conduct on that occasion, is not an offence

An act done by a child of twelve years of age is not an offence if at the time of doing the act, he is incapable of knowing the nature of the act on account of intoxication caused against his will