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Insertion of new section 278E
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.... Insertion of new section 278E. In the Income-tax Act, after section 278D, the following section shall be inserted, namely :- '278E. Presumption as to culpable mental state. (....
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....tate" includes intention, motive or knowledge of a fact, or belief in, or reason to believe, a fact. (2) For the purposes of this section, a fact is said to be proved only when the court beli....
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