Punishment not to be imposed in certain cases.
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.
Section 486: Punishment not to be imposed in certain cases
The Income-tax Act, 2025Central Act · Act 30 of 2025
Where this provision sits
| Act | The Income-tax Act, 2025 |
|---|---|
| Section | 486 |
| Marginal note | Punishment not to be imposed in certain cases |
| Jurisdiction | Central |
| Status | In force as published by the source |
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