Section 486, Income-tax Act, 2025 — Punishment not to be imposed in certain cases

Chapter XXII · Offences and Prosecution

486Punishment not to be imposed in certain cases.

Section 486 · Chapter XXII · page 572 of the Act

No person shall be punishable for any failure referred to in section 476 or 477, irrespective of anything contained in that section, if he proves that there was reasonable cause for such failure.

Section 486 of The Income-tax Act, 2025 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.