section 278AA
Punishment not to be imposed in certain cases.
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XXII OFFENCES AND PROSECUTIONS
Statutory text
Notwithstanding anything contained in the provisions of section 276A, section 276AB, 4[or section 276B,] 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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