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        Income Tax

        Section 486 - Punishment not to be imposed in certain cases

        Income-tax Act, 2025
        Chapter XXII
        OFFENCES AND PROSECUTION

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        Reasonable cause defense prevents punishment for certain tax filing failures when established by the taxpayer on proof. Punishment is excluded where a person charged with specified tax failures proves reasonable cause; if the person adduces evidence establishing reasonable cause for the failure, penal consequences shall not be imposed, and this protection applies irrespective of anything contained in the provisions creating the failures.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Reasonable cause defense prevents punishment for certain tax filing failures when established by the taxpayer on proof.

                              Punishment is excluded where a person charged with specified tax failures proves reasonable cause; if the person adduces evidence establishing reasonable cause for the failure, penal consequences shall not be imposed, and this protection applies irrespective of anything contained in the provisions creating the failures.


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