Yes. In any prosecution for an offence under this Act which requires a culpable mental state on the part of the accused, the Court shall presume the existence of culpable 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.
(ICAI FAQ PUBLICATIONS 06-09-2017 Cognizance of offences, Presumption of culpable mental state and Relevancy of statements under certain circumstances: FAQ NO. 34)