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Section 278AA in The Income Tax Act, 1961 278AA. Punishment not to be imposed in certain cases. [Inserted by Act 46 of 1986, Section

proves that there was reasonable cause for such failure. [ Similar to Section 278AA from The Income Tax Act, 1961 - Also Refer

Section 278AA in The Gujarat Panchayats Act, 1993 278AA. Amendment of certain Acts in their application to Scheduled Areas of State. - The enactments specified

The Gujarat Panchayats Act, 1993 GUJARAT India The Gujarat Panchayats Act, 1993 Act 18 of

278A. [ Application of Act to Scheduled Areas of State. [Sections 278 an 278AA inserted by Gujarat

The Income Tax Act, 1961 UNION OF INDIA India The Income Tax Act, 1961 Act

The Income Tax Act, 2025 UNION OF INDIA India The Income Tax Act, 2025 Act