Insertion of now section 35-O
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.... Insertion of now section 35-O. After section 35N of the Wealth-tax Act, the following section shall be inserted, namely :- '35-O. Presumption as to culpable mental state. (1)....
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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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