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Section 278AA: Punishment not to be imposed in certain cases

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Punishment not to be imposed in certain cases.

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.

Where this provision sits

ActThe Income-tax Act, 1961
Section278AA
Marginal notePunishment not to be imposed in certain cases
JurisdictionCentral
StatusRepealed
Judgments citing it4

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