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1961Section 278AA

278AA. Punishment not to be imposed in certain cases.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

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.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·