alleryStart learning →Section 278E raises a presumption of what, unless the accused proves otherwise?
AAbsence of tax liability
BCulpable mental state
CVoluntary disclosure
DBona fide estimate
Answer & Solution
Correct answer: B. Culpable mental state
The court presumes a culpable mental state in prosecutions, and the accused must rebut it.
Keep practising Undisclosed Income and Assets, Penalties, Offences and Prosecution
Browse all Undisclosed Income and Assets, Penalties, Offences and Prosecution questions for CA Final, or explore more Taxation topics.
Related questions
Public servants are restricted from disclosing specified information under which section?Non-compliance with search and seizure provisions is punishable under which section, up toNo punishment is imposed for failures under sections 276B or 276BB if the person proves whProsecution for income tax offences cannot be initiated without approval under which sectiUnder section 278C, who is deemed guilty of an offence committed by a Hindu undivided famiFor section 278B, the expression 'company' includes which of these?Unauthorised disclosure of information by a public servant is punishable under which sectiEnhanced punishment for repeat offences under section 278A is imprisonment of what range?