Section 54: Presumption as to culpable mental state.

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015Central Act · Act 22 of 2015

(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.

Where this provision sits

Act	The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Section	54
Marginal note	Presumption as to culpable mental state.
Jurisdiction	Central
Status	In force as published by the source

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