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of <h1>Prosecutors Can Presume Tax Offender's Guilty Mental State Under New Section 278E Income Tax Amendment</h1> The amendment introduces section 278E to the Income-tax Act, establishing a legal presumption regarding culpable mental state in tax-related prosecutions. The provision shifts the burden of proof to the accused, requiring them to demonstrate the absence of intentional wrongdoing. The court must presume the existence of a culpable mental state, which includes intention, motive, knowledge, or belief. Proof requires establishing facts beyond reasonable doubt, not merely by probability.
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