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of <h1>Accused under Black Money Act 2015 must prove absence of culpable mental state; court requires proof beyond reasonable doubt.</h1> In prosecutions under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, the court presumes the existence of a culpable mental state, such as intention, motive, or knowledge, on the part of the accused. However, the accused can defend themselves by proving the absence of such a mental state regarding the alleged offence. A fact is considered proven only if the court is convinced of its existence beyond a reasonable doubt, not merely by a preponderance of probability.
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