Income Tax Department

Ministry of Finance, Government of India

Skip to main content
Font Size
Saturation
Help

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

2012

Punishment not to be imposed in certain cases.

Punishment not to be imposed in certain cases.

57[Punishment not to be imposed in certain cases.

278AA. Notwithstanding anything contained in the provisions of section 276A, section 276AB, 58[or section 276B,] no person shall be punishable for any failure referred to in the said provisions if he proves that there was reasonable cause59 for such failure.]

© Copyright. Taxmann Publications Pvt. Ltd.

Footnotes