§ 490
Chapter XXII — Offences And Prosecution
Presumption as to culpable mental state
Income-tax Act, 2025
In tax offence cases, the court will initially assume the accused had the required intent, motive, knowledge or belief. The accused can defend themselves by proving they lacked that mental state.
The prosecution must be launched by a Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner, and any fact must be proved beyond reasonable doubt, not merely by a balance of probabilities.
📜 Official text of the section +
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.
Related sections
§ 473Whoever contravenes any order referred to in section 247(4) shall be§ 474If a person, who is required to afford the authorised officer with the necessary§ 475Removal, concealment, transfer or delivery of property to prevent tax recovery§ 476Failure to pay tax to credit of Central Government under Chapter XIX-B§ 477Failure to pay tax collected at source§ 478Wilful attempt to evade tax, etc