Background: The theory of mind acts as an umbrella which covers the perception of children of others' mental conditions under its banner and paves the way for child's social cognition. This study was designed to compare the effects of different variables such as intelligence quotient (IQ), sex, age, and mental maintenance on the theory of mind development levels in autistic and normal children. ... [Show full abstract] Materials and Methods: In this case-control study, 19 autistic and 19 normal children were selected based on the in-reach sampling procedure and were also matched by age. The participants completed Wechksler intelligence scale for children, Stimman theory of mind task, and mental maintenance task. Results: In comparison to normal children, autistic children showed a clear deficiency in their theory of mind development levels; however, age did not have a significant effect in this regard. Conversely, IQ and sex had significant impacts on the development of theory of mind. In addition, mental maintenance, alone, had a significant effect on the theory of mind. Conclusion: Noticing the existence of some primary levels of theory of mind in autistic children, some aspects of theory of mind can be compensated for through the provision of basic instructions and guidelines for development of intellectual and cognitive abilities in early childhood and primary stages of diagnosis.