Section - 278AA (of Income Tax Act, 1961), Punishment not to be imposed in certain cases
Section - 278AA (of Income Tax Act, 1961), Punishment not to be imposed in certain cases
Punishment not to be imposed in certain cases.
Notwithstanding anything contained in the provisions of section 276A (of Income Tax Act, 1961), section 276AB (of Income Tax Act, 1961), or section 276B (of Income Tax Act, 1961), no person shall be punishable for any failure referred to in the said provisions if he proves that there was reasonable cause for such failure.
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