In a prosecution under the Income-tax Act, 2025 for an offence that requires a culpable mental state,…

Section 490(1) directs that "the court shall presume the existence of such mental state", leaving it as a defence for the accused to prove that he had none. Under section 490(3), a fact is proved only when the court believes it exists beyond reasonable doubt, so merely raising a doubt does not rebut the presumption. The offences are not of strict liability, since the accused can still prove the absence of the mental state.