https://www.taxtmi.com/acts?id=51020 Section 278E establishes a rebuttable statutory presumption that a required culpable mental state-including intention, motive, knowledge, belief or reason to believe-exists in prosecutions under the Income-tax Act; the accused may defend by proving absence of that mental state. It further provides that a fact is proved only when the court believes it exists beyond reasonable doubt rather than by a preponderance of probability. en-us Fri, 18 Apr 2025 17:52:29 +0530 Fri, 18 Apr 2025 17:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51020 Section 278E establishes a rebuttable statutory presumption that a required culpable mental state-including intention, motive, knowledge, belief or reason to believe-exists in prosecutions under the Income-tax Act; the accused may defend by proving absence of that mental state. It further provides that a fact is proved only when the court believes it exists beyond reasonable doubt rather than by a preponderance of probability. Act-Rules F. Acts / Amendment Acts Fri, 18 Apr 2025 17:52:29 +0530 https://www.taxtmi.com/acts?id=51020