Section 273B – Penalty not to be imposed in certain cases

31[Penalty not to be imposed in certain cases.

273B. Notwithstanding anything contained in the provisions of 32[clause (b) of sub-section (1) of] 33[section 271, section 271A, 34[section 271AA,] section 271B 34[, section 271BA], 35[section 271BB,] section 271C, 36[section 271CA,] section 271D, section 271E, 37[section 271F, 38[section 271FA,] 39[section 271FB,] 40[section 271G,]] 41[section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or 42[section 272B or] 43[sub-section (1) 44[or sub-section (1A)] of section 272BB or] 45[sub-section (1) of section 272BBB or] clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred to in the said provisions if he proves that there was reasonable cause46 for the said failure.]


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