Bare ActsIncome-tax Act, 2025

Section 486

Punishment not to be imposed in certain cases.--

Amendment status not verified — confirm the current text below against the official source.

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.

Section 486 – Income-tax Act, 2025 | DailyLaw.ai