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Union of India - Section

Section 278E in The Income Tax Act, 1961

278E. [ Presumption as to culpable mental state. [ Inserted by Act 46 of 1986, Section 29 (w.e.f. 10.9.1986).]

(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.] [Inserted by Act 41 of 1975, Section 70 (w.e.f. 1.10.1975).]