https://www.taxtmi.com/acts?id=52253 In prosecutions for offences requiring a culpable mental state, the court must presume that such mental state exists, while the accused may rebut the presumption by proving absence of that mental state for the act charged. The expression includes intention, motive, knowledge, belief, and reason to believe a fact, and a fact is proved only when established beyond reasonable doubt, not on a balance of probabilities. en-us Thu, 18 Dec 2025 13:17:59 +0530 Mon, 22 Jun 2026 15:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52253 In prosecutions for offences requiring a culpable mental state, the court must presume that such mental state exists, while the accused may rebut the presumption by proving absence of that mental state for the act charged. The expression includes intention, motive, knowledge, belief, and reason to believe a fact, and a fact is proved only when established beyond reasonable doubt, not on a balance of probabilities. Act-Rules GST Thu, 18 Dec 2025 13:17:59 +0530 https://www.taxtmi.com/acts?id=52253