https://www.taxtmi.com/acts?id=51030 The amendment creates a rebuttable statutory presumption that a required culpable mental state (including intention, motive, knowledge or belief) exists in prosecutions under the Act, while allowing the accused to establish that he lacked such a state as a defence; it further provides that a fact is proved only when believed to exist beyond reasonable doubt, not by mere preponderance of probability. en-us Fri, 18 Apr 2025 17:55:41 +0530 Fri, 18 Apr 2025 17:55:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51030 The amendment creates a rebuttable statutory presumption that a required culpable mental state (including intention, motive, knowledge or belief) exists in prosecutions under the Act, while allowing the accused to establish that he lacked such a state as a defence; it further provides that a fact is proved only when believed to exist beyond reasonable doubt, not by mere preponderance of probability. Act-Rules F. Acts / Amendment Acts Fri, 18 Apr 2025 17:55:41 +0530 https://www.taxtmi.com/acts?id=51030