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

Union of India - Subsection

Section 278E(2) in The Income Tax Act, 1961

(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).]