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[Cites 0, Cited by 0] [Section 490] [Entire Act]

Union of India - Subsection

Section 490(1) in The Income Tax Act, 2025

(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.