Notwithstanding anything contained in the provisions of section 15, section 16, section 17 or section 18, no penalty shall be imposable on the assessee for any failure referred to in the said provisions if he proves that there was reasonable cause for the said failure.
Section 19: Penalty not to be imposed in certain cases.
The Expenditure-tax Act, 1987Central Act · Act 35 of 1987
Where this provision sits
| Act | The Expenditure-tax Act, 1987 |
|---|---|
| Section | 19 |
| Marginal note | Penalty not to be imposed in certain cases. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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