Insertion of new section 278E

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..... new section 278E. In the Income-tax Act, after section 278D, the following section shall be inserted, namely :- '278E. Presumption as to culpable mental state. (1) In any prosecution for any .....

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..... nowledge 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 .....

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