https://www.taxtmi.com/acts?id=23989 Where an offence under the Act requires a culpable mental state, the court shall presume its existence, subject to the accused's defence of proving absence of that mental state regarding the charged act. Culpable mental state includes intention, motive, knowledge, and belief or reason to believe a fact. Proof of a fact requires the court's belief beyond reasonable doubt rather than a preponderance of probability. en-us Mon, 27 Mar 2017 17:17:30 +0530 Tue, 30 Sep 2025 18:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23989 Where an offence under the Act requires a culpable mental state, the court shall presume its existence, subject to the accused's defence of proving absence of that mental state regarding the charged act. Culpable mental state includes intention, motive, knowledge, and belief or reason to believe a fact. Proof of a fact requires the court's belief beyond reasonable doubt rather than a preponderance of probability. Act-Rules GST Mon, 27 Mar 2017 17:17:30 +0530 https://www.taxtmi.com/acts?id=23989