Penalty relief for failures under section 271J where reasonable cause is proved, extending section 273B protection. The amendment adds section 271J to the scope of section 273B, providing that penalties under the new provision will not be imposable if the person proves ... Summary
Penalty relief for failures under section 271J where reasonable cause is proved, extending section 273B protection.
The amendment adds section 271J to the scope of section 273B, providing that penalties under the new provision will not be imposable if the person proves there was reasonable cause for the failure; the change is consequential and takes effect from 1 April 2017.
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