Penalty for non-compliance with PAN or Aadhaar quoting: fixed penalties apply for false or omitted numbers and hearing rights follow. Where a person fails to comply with section 139A by not quoting or intimating the permanent account number or Aadhaar number in prescribed documents, or ... Summary
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Penalty for non-compliance with PAN or Aadhaar quoting: fixed penalties apply for false or omitted numbers and hearing rights follow.
Where a person fails to comply with section 139A by not quoting or intimating the permanent account number or Aadhaar number in prescribed documents, or quotes or intimates a number that is false or not believed to be true, the Assessing Officer may direct payment of a specified penalty for each such default; similar penalties apply for failures to quote or authenticate the number in transactional documents or to ensure such quoting/authentication, and no penalty order shall be passed without affording an opportunity of being heard.
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