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Section 35D – The Gift Tax Act, 1958

The Gift Tax Act, 1958

 

 

35D. PRESUMPTION AS TO CULPABLE MENTAL STATE. –

 

1[35D. Presumption as to culpable mental state.—(1) In any prosecution for any 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 defence for the accused to prove the fact that he had no such mental state with respect to the act charged as an offence in that prosecution.

 

Explanation : In this sub-section “culpable mental state” 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 it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.

 

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1.  Ins. by Act 46 of 1986, sec. 41 (w.e.f. 10-9-1986).

 

 

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The Gift Tax Act, 1958

 

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