Acts

278AA Punishment not to be imposed in certain cases

CHAPTER XXII

OFFENCES AND PROSECUTIONS

Punishment not to be imposed in certain cases.

278AA. Notwithstanding anything contained in the provisions of section 276A, section 276AB, or section 276B, ¹[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.

Notes:

1. Inserted by Finance Act, 2022 dated 30.03.2022 w.e.f. 01.04.2022

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