https://www.taxtmi.com/acts?id=3464 A statutory presumption requires the court to assume the accused possessed the requisite culpable mental state (including intention, motive, knowledge, belief, or reason to believe) in prosecutions under the Income-tax Act for offences requiring such an element, while allowing the accused a defence to prove absence of that mental state. The section also mandates that facts are proved only when the court is satisfied beyond reasonable doubt, not by mere preponderance of probability. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 11 Aug 2025 18:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3464 A statutory presumption requires the court to assume the accused possessed the requisite culpable mental state (including intention, motive, knowledge, belief, or reason to believe) in prosecutions under the Income-tax Act for offences requiring such an element, while allowing the accused a defence to prove absence of that mental state. The section also mandates that facts are proved only when the court is satisfied beyond reasonable doubt, not by mere preponderance of probability. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3464