Income Tax Department

Ministry of Finance, Government of India

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Section 278AA

Punishment not to be imposed in certain cases

Section

Section Number

278AA

Chapter

CHAPTER XXII - OFFENCES AND PROSECUTIONS

Act

Income-tax Act, 1961

Year

2000

Punishment not to be imposed in certain cases

Punishment not to be imposed in certain cases
92 [Punishment not to be imposed in certain cases.
278AA. Notwithstanding anything contained in the provisions of section 276A, section 276AB, 93 [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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