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Section 278E – Income Tax Act, 1961

Income Tax Act, 1961

 

 

Section 278E.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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Income Tax Act, 1961 

 

Indian Laws – Bare Acts

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