- Section 378 IPC defines theft. The key elements are: (1) dishonest intention, (2) to take movable property, (3) out of the possession of any person, (4) without that person's consent, and (5) there must be a moving of the property in order to effect such taking. - Option A is incorrect because theft is an offence against possession, not necessarily ownership. One can steal from a person who is lawfully in possession but not the owner. - Option C is incorrect because the definition explicitly requires the moving of the property (Section 378 Explanation 5). The taking must be accompanied by motion. - Option D is incorrect because theft applies only to movable property (Section 378). Immovable property cannot be stolen under the IPC definition of theft. - Option B is correct as dishonest intention is the fundamental mental element (mens rea) required for the offence of theft.