Income-tax Act, 2025 · CHAPTER XXII — OFFENCES AND PROSECUTION

Section 486Punishment not to be imposed in certain cases

Income-tax Act, 2025 (30 of 2025)

No person shall be punishable for any failure referred to in section 476 or 477, irrespective of anything contained in that section, if he proves that there was reasonable cause for such failure.

This section refers to

§ 476 Failure to pay tax to credit of Central Government under Chapter XIX-B