Chapter V — Offences And Prosecutions

Section 54 — Presumption as to culpable mental state

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

(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…