Expenditure-Tax Act, 1987
Section - 19 - Penalty not to be imposed in certain cases
Penalty not to be imposed in certain cases.19. 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.
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