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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Accused Must Prove Innocence: Section 35D Shifts Burden of Proof in Gift-tax Act Prosecutions Involving Mental State</h1> A new section 35D was inserted into the Gift-tax Act addressing presumptions about culpable mental state in prosecutions. The provision shifts the burden of proof to the accused, requiring them to demonstrate lack of intentional mental state in offenses. The court shall presume the existence of culpable mental state, which includes intention, motive, knowledge, or belief. A fact is considered proven only when established beyond reasonable doubt, not merely by probability.
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