https://www.taxtmi.com/acts?id=51025 The amendment to section 18A(2) deletes the words "without reasonable cause" and adds a proviso providing that no penalty shall be imposable under this sub section if the person proves there was reasonable cause for the said failure, thereby creating an explicit reasonable cause defense to penalty imposition. en-us Fri, 18 Apr 2025 17:54:13 +0530 Fri, 18 Apr 2025 17:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51025 The amendment to section 18A(2) deletes the words "without reasonable cause" and adds a proviso providing that no penalty shall be imposable under this sub section if the person proves there was reasonable cause for the said failure, thereby creating an explicit reasonable cause defense to penalty imposition. Act-Rules F. Acts / Amendment Acts Fri, 18 Apr 2025 17:54:13 +0530 https://www.taxtmi.com/acts?id=51025