Income Tax Section - 278AA, Income Tax Act, 1961-2021

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    Section - 278AA,  Income Tax Act, 1961-2021

Punishment not to be imposed in certain cases.

278AA. Notwithstanding anything contained in the provisions of section 276A, section 276AB, or section 276B, 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.