# 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)

## Section and form names

- Sections: 271AAC, 271B, 271C, 272A

## Time limit to reply

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

Unverified: this time limit is to be confirmed against the notified text.

Per the SCN, as with the 270A family; unverified as a fixed day-count

## Reply form

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

## What the reply must include

- 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

## Reply outline

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.

- Preliminary submissions: Identify the SCN, the specific default alleged and the section (271AAC/271B/271C/272A).
- 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.
- Documents relied on: Documentary proof supporting the reasonable-cause explanation.
- Prayer: Request no penalty be levied under s.273B.

## Related law

- [Section 271AAC, Income-tax Act, 1961](https://charterai.in/law/income-tax-act-1961/271aac)
- [Section 271B, Income-tax Act, 1961](https://charterai.in/law/income-tax-act-1961/271b)
- [Section 271C, Income-tax Act, 1961](https://charterai.in/law/income-tax-act-1961/271c)
- [Section 272A, Income-tax Act, 1961](https://charterai.in/law/income-tax-act-1961/272a)

## FAQ

### What is a 271AAC/271B/271C/272A penalty reply (s.273B reasonable cause)?

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)

### What is the time limit to reply to a 271AAC/271B/271C/272A penalty reply (s.273B reasonable cause)?

As stated in the notice. To be confirmed against the notified text. Set by the officer or left to discretion; the date is stated in the notice.

### How is the reply to a 271AAC/271B/271C/272A penalty reply (s.273B reasonable cause) filed?

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

### What should the reply include?

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.

Draft this reply: https://charterai.in/sign-up

Canonical: https://charterai.in/notice/income-tax-271aac-271b-271c-272a-penalty-reply-s-273b-reasonable-cause