https://www.taxtmi.com/acts?id=3439 No penalty shall be imposable on the person or the assessee for any failure referred to the specified provisions of the Income-tax Act if he proves that there was reasonable cause for the said failure; the provision makes penalty imposition contingent on the absence of a proved reasonable cause. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 08 Aug 2025 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3439 No penalty shall be imposable on the person or the assessee for any failure referred to the specified provisions of the Income-tax Act if he proves that there was reasonable cause for the said failure; the provision makes penalty imposition contingent on the absence of a proved reasonable cause. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3439