The Income-tax Act, 2025 Section 486 Punishment not to be imposed in certain cases Chapter XXII · Offences and Prosecution No person shall be punishable for any failure referred to in section 476 or 477, irrespective of anything contained in that section, if he proves that there was reasonable cause for such failure. 486. Punishment not to be imposed in certain cases.—No person shall be punishable for any failure referred to in section 476 or 477, irrespective of anything contained in that section, if he proves that there was reasonable cause for such failure. Copy linkWhatsAppEmailShare