Chapter XII-DASPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC )
Part CProcedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM )
Chapter XX-BREQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT )
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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