https://www.taxtmi.com/acts?id=52036 The statute presumes the existence of a culpable mental state in prosecutions requiring such a state, while allowing the accused to defend by proving absence of that state. "Culpable mental state" includes intention, motive, knowledge, belief, or reason to believe a fact. The provision further mandates that a fact is proved only when the court believes it beyond reasonable doubt, not by a mere preponderance of probability. en-us Thu, 14 Aug 2025 18:45:15 +0530 Tue, 19 Aug 2025 18:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52036 The statute presumes the existence of a culpable mental state in prosecutions requiring such a state, while allowing the accused to defend by proving absence of that state. "Culpable mental state" includes intention, motive, knowledge, belief, or reason to believe a fact. The provision further mandates that a fact is proved only when the court believes it beyond reasonable doubt, not by a mere preponderance of probability. Act-Rules Income Tax Thu, 14 Aug 2025 18:45:15 +0530 https://www.taxtmi.com/acts?id=52036