Section 278AACentral Act
Section 278AA: Punishment not to be imposed in certain cases. [Inserted by Act 46 of 1986, Section 28 (w.e.f. 10.9.1986).]
Punishment not to be imposed in certain cases. [Inserted by Act 46 of 1986, Section 28 (w.e.f. 10.9.1986).]
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 failurePrevious
Sec 278A — Punishment for second and subsequent offences. [Inserted by Act 41 of 1975, Section 70 (w.e.f. 1.10.1975).]
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Sec 278AB — [ Power of Commissioner to grant immunity from prosecution. [ Inserted by Act 18 of 2008, Section 54 (w.e.f. 1.4.2008).]
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