Which one of the following with regards to offence of theft is correct

Which one of the following with regards to offence of theft is correct ?

Theft is always an offence against ownership.
Dishonest intention is the gist of offence of theft.
Theft may or may not include moving of property in order to take the property away.
Theft may be of movable as well as immovable properties.
This question was previously asked in
UPSC CISF-AC-EXE – 2020
Under the Indian Penal Code, 1860, theft is defined in Section 378. The gist of the offence of theft is the dishonest intention to take movable property out of the possession of any person without that person’s consent.
– 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.
– The term “dishonestly” is defined in Section 24 IPC as doing anything with the intention of causing wrongful gain to one person or wrongful loss to another person.
– “Movable property” is defined in Section 22 IPC to include corporeal property of every description, except land and things attached to the earth, or permanently fastened to anything which is attached to the earth.