§ 490
Chapter XXII — Offences And Prosecution

Presumption as to culpable mental state

Income-tax Act, 2025

✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
490. (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. (2) For the purposes of this section, the expression “culpable mental state” includes intention, motive or knowledge of a fact or belief in, or reason to believe, a fact. (3) 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. Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.

Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.