Income-tax Act, 1961
Section - 278AA - Punishment not to be imposed in certain cases
Punishment not to be imposed in certain cases.278AA. 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.
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