Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure 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-B - REQUIREMENT 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 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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.