Which of the following sections of the Indian Contract Act provides that the responsibility of finder of goods is similar to that of a bailee?

Option (1) is incorrect: Section 69 of the Indian Contract Act deals with reimbursement of person paying money due by another, in payment of which he is interested. Option (2) is incorrect: Section 70 of the Indian Contract Act deals with obligation of person enjoying benefit of non-gratuitous act. Option (3) is correct: Under Section 71 of Indian Contract Act, a person who finds goods belonging to another and takes them into his custody, is subject to the same responsibility as a bailee. Option (4) is incorrect: Section 72 of the Indian Contract Act deals with liability of person to whom money is paid, or thing delivered, by mistake or under coercion.