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of <h1>Burden on Accused to Disprove Culpable Mental State Beyond Reasonable Doubt Under Income-tax Act Section</h1> In prosecutions under the Income-tax Act requiring proof of a culpable mental state such as intention, motive, or knowledge, the court presumes the existence of such mental state. The accused bears the burden of disproving this presumption by proving the absence of the culpable mental state beyond reasonable doubt. Mere establishment of facts by a preponderance of probability is insufficient; the court must be convinced beyond reasonable doubt for the defence to succeed.
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