Mera Samvidhaan All of Income-tax Act, 1961

Chapter XXII · Offences and Prosecutions

278AAPunishment not to be imposed in certain cases.

Section 278AA · Chapter XXII · page 1021 of the Act

Notwithstanding anything contained in the provisions of section 276A, section 276AB, or section 276B, or section 276BB 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.

Section 278AA of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.