Amendment status not verified — confirm the current text below against the official source.
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. Inserted by the Act No. 06 of 2022, w.e.f. 01/04/2022.