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of <h1>Income Tax Bill 2025 Clause 490 shifts burden to accused proving no culpable mental state in tax prosecutions</h1> The Income Tax Bill 2025's Clause 490 establishes a presumption of culpable mental state in tax prosecutions, nearly identical to Section 278E of the Income Tax Act 1961. The provision requires courts to presume the existence of mens rea (including intention, motive, knowledge, or belief) in tax offense prosecutions. The accused may rebut this presumption but must prove absence of culpable mental state beyond reasonable doubt, shifting the evidentiary burden from prosecution to defense. This approach aims to address difficulties in proving intent in complex tax cases while maintaining balance through the defense opportunity, though it raises concerns about presumption of innocence.
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