The Income-tax Act, 1961 · XXII — OFFENCES AND PROSECUTIONS

Section 278AA. Punishment not to be imposed in certain cases

In force · As amended up to 2026-08

3[ 278AA. Punishment not to be imposed in certain cases. —Notwithstanding anything contained in the provisions of section 276A, section 276AB,[4] [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.]

Source: India Code