Penalty for failure to comply with section 262: monetary sanction for false or missing PAN/Aadhaar details in documents. Clause 467 creates monetary sanctions administered by the Assessing Officer for non compliance with section 262's PAN/Aadhaar quoting and authentication requirements. It prescribes a fixed penalty for providing a false PAN/Aadhaar, for failing to quote or authenticate PAN/Aadhaar, and for responsible persons who fail to ensure correct quoting or authentication; each default attracts the penalty separately.