India - Income Tax Act 2010 - Saarc

1.935 CH. XXII - OFFENCES AND PROSECUTIONS S. 279far as may be, apply in relation to such assets or books of account or otherdocuments.]41[Presumption as to culpable mental state.278E. (1) In any prosecution for any offence under this Act which requires aculpable mental state on the part of the accused, the court shall presumethe existence of such mental state but it shall be a defence for the accused toprove the fact that he had no such mental state with respect to the act chargedas an offence in that prosecution.Explanation.—In this sub-section, “culpable mental state” includes intention,motive or knowledge 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 courtbelieves it to exist beyond reasonable doubt and not merely when its existenceis established by a preponderance of probability.]Prosecution to be at instance of 42 [Chief Commissioner or Commissioner].43279. 44 [(1) A person shall not be proceeded against for an offence undersection 275A 45 [, section 275B], section 276, section 276A, section 276B,section 276BB, section 276C, section 276CC, section 276D, section 277 46 [, section277A] or section 278 except with the previous sanction of the Commissioner orCommissioner (Appeals) or the appropriate authority:Provided that the Chief Commissioner or, as the case may be, Director Generalmay issue such instructions or directions to the aforesaid income-tax authoritiesas he may deem fit for institution of proceedings under this sub-section.Explanation.—For the purposes of this section, “appropriate authority” shallhave the same meaning as in clause (c) of section 269UA.]47[(1A) A person shall not be proceeded against for an offence under section276C or section 277 in relation to the assessment for an assessment year inrespect of which the penalty imposed or imposable on him under clause (iii) ofsub-section (1) of section 271 has been reduced or waived by an order undersection 273A.]48[(2) Any offence under this Chapter may, either before or after the institutionof proceedings, be compounded by the Chief Commissioner or a DirectorGeneral.]41. Inserted by the Taxation Laws (Amendment & Miscellaneous Provisions) Act, 1986, w.e.f.10-9-1986.42. Substituted for “Commissioner” by the Direct Tax Laws (Amendment) Act, 1987, w.e.f.1-4-1988.43. See also Letter [F. No. 4/7/69-IT(Inv.)], dated 21-3-1969 and Instruction No. 1317 of 1980.For details, see Taxmann’s Master Guide to Income-tax Act.44. Substituted by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991.45. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002.46. Inserted by the Finance (No. 2) Act, 2004, w.e.f. 1-10-2004.47. Substituted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975. Original subsectionwas inserted by the Income-tax (Amendment) Act, 1965, w.e.f. 12-3-1965.48. Substituted by the Finance (No. 2) Act, 1991, w.e.f. 1-10-1991. Earlier, sub-section (2) wassubstituted by the Finance Act, 1988, w.e.f. 1-4-1989.