Section 54: Presumption as to culpable mental state

Q: What does Section 54 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) deal with?

Section 54 BMA pertains to "Presumption as to culpable mental state". It is part of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, a legislation enacted by the Parliament of India. Section 54 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs presumption as to culpable mental state. As verified on 19 May 2026.

Q: Is Section 54 BMA still in force?

Yes, Section 54 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is currently in force across the Republic of India.

Q: What is धारा 54 BMA?

धारा 54 BMA is the Devanagari Hindi reference for Section 54 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Section 54 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs presumption as to culpable mental state. As verified on 19 May 2026.

Q: What is Dhara 54 BMA?

Dhara 54 BMA is the Roman Hindi reference for Section 54 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. "Dhara" means "Section" in Hindi. Section 54 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs presumption as to culpable mental state. As verified on 19 May 2026.

Q: How to cite Section 54 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Cite as: "Section 54, The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA)" in legal briefs. For academic writing, use the BlueBook format: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, § 54 (India).

Law on Tips Editorial Board

(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.

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 court believes it to exist beyond reasonable doubt and not merely when its existence is established by a preponderance of probability.