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[Cites 0, Cited by 1] [Section 278E] [Entire Act]

Union of India - Subsection

Section 278E(1) in The Income Tax Act, 1961

(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.