Insertion of new section 35D

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....sertion of new section 35D. In the Gift-tax Act, after section 35C, the following section shall be inserted, namely :- '35D. Presumption as to culpable mental state. (1) In an....

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...." 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 believes....