271AAC/271B/271C/272A penalty reply (s.273B reasonable cause): how to reply

SCN under s.274 for a default under s.271AAC (unexplained income u/s 68-69D), 271B (audit u/s 44AB not obtained), 271C (TDS not deducted/paid) or 272A (failure to answer/furnish/allow inspection)

Filed through e-Proceedings / faceless penalty.

As stated in the notice. Set by the officer or left to discretion; the date is stated in the notice.

Unverified: This is to be confirmed against the notified text.

No prescribed reply form is recorded for this notice type. The reply is filed through e-Proceedings / faceless penalty.

• specific section and default identified (271AAC/271B/271C/272A)
• s.273B reasonable-cause narrative tailored to the actual default
• documentary proof supporting the reasonable-cause claim
• prayer that no penalty be levied under s.273B

Identify precisely which section (271AAC/271B/271C/272A) and which specific default is alleged, the s.273B reasonable-cause defence is available to all four, but the facts that satisfy it differ (bona fide belief, reliance on professional advice, circumstances beyond the assessee's control, or prompt rectification once the default was discovered). Build the reasonable-cause narrative around the actual default alleged, not a generic paragraph, and back it with documentary proof.

1. Preliminary submissions

   Identify the SCN, the specific default alleged and the section (271AAC/271B/271C/272A).

2. Reasonable cause (s.273B)

   s.273B bars the penalty if reasonable cause is proved, bona fide belief, reliance on professional advice, circumstances beyond control, prompt rectification once discovered.

3. Documents relied on

   Documentary proof supporting the reasonable-cause explanation.

4. Prayer

   Request no penalty be levied under s.273B.

• Section 271AAC, Income-tax Act, 1961
• Section 271B, Income-tax Act, 1961
• Section 271C, Income-tax Act, 1961
• Section 272A, Income-tax Act, 1961