Section 470: Penalty not to be imposed in certain cases

The Income-tax Act, 2025Central Act · Act 30 of 2025

Penalty not to be imposed in certain cases.

Irrespective of anything contained in the provisions of section 441 or 442 or 446 [***] or 448 or 449 or 450 or 451 or 452 or 453 or 454 or 455 or 456 or 457 or 458 or 459 or 460 or 461 or 462 or 463 or 465(1)(c) or 465(1)(d) or 465(2) or 466 or 467 or 468, no penalty shall be imposed on a person or assessee for any failure referred to in the said provisions, if he proves that there was reasonable cause for the said failure.

Where this provision sits

Act	The Income-tax Act, 2025
Section	470
Marginal note	Penalty not to be imposed in certain cases
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

other, Act No. 4 of 2026. Word and figures "or 447" omtt. by Act No. 4 of 2026, w.e.f. 1-4-2026.

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