Income Tax Department

Ministry of Finance, Government of India

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Section 486

Punishment not to be imposed in certain cases

Section

Section Number

486

Chapter

CHAPTER XXII - OFFENCES AND PROSECUTIONS

Act

Income-tax Act, 2025

Year

2026

Punishment not to be imposed in certain cases

Punishment not to be imposed in certain cases.

486. 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.

Footnotes