1Notwithstanding anything contained in the provisions of section 276A,
section 276AB, 2 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.
----------------------
1. Ins. by Act 46 of 1986, s. 28 (w.e.f. 10-9-1986).
2. Subs. by Act 4 of 1988, s. 120, for "section 276B, section 276DD or section 276E" (w.e.f. 1-4-1989).
Section 278A Punishment for second and subsequent offences
Section 278AA Punishment not to be imposed in certain cases
Section 278AB Power of Principal Commissioner or Commissioner to grant immunity from prosecution
Section 278B Offences by companies
Section 278C Offences by Hindu undivided families
Section 278D Presumption as to assets, books of account, etc., in certain cases
Section 278E Presumption as to culpable mental state
Section 279A Certain offences to be non-cognizable