Home / 
Presumption of culpable mental state.
X X X X Extracts X X X X
X X X X Extracts X X X X
....5. In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the court shall presume the existence of such mental state but it shall be a defe....
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
TaxTMI