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Failure to quote PAN or Aadhaar triggers penalty provisions requiring payment for each default under amended section. Amendment adds permanent account number or Aadhaar number as alternative required identifiers in section 272B and provides that failure to quote or authenticate the required identifier in specified documents permits the Assessing Officer to impose a fixed monetary penalty for each default; two new sub sections establish penalties for persons obliged to quote or ensure quoting/authentication of the identifier, and sub section (3) cross references are updated to include the new provisions.
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<h1>Failure to quote PAN or Aadhaar triggers penalty provisions requiring payment for each default under amended section.</h1> Amendment adds permanent account number or Aadhaar number as alternative required identifiers in section 272B and provides that failure to quote or authenticate the required identifier in specified documents permits the Assessing Officer to impose a fixed monetary penalty for each default; two new sub sections establish penalties for persons obliged to quote or ensure quoting/authentication of the identifier, and sub section (3) cross references are updated to include the new provisions.
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