Penalty for non-compliance with income-tax procedural requirements: monetary sanctions for refusal, defaults, and PAN non-compliance. Sections 272A and 272B introduce monetary penalties for refusals to answer or sign when legally required, and for failures to furnish returns, allow inspection, provide certificates, or to deduct and pay tax; penalties are allocated to Commissioners or Inspecting Assistant Commissioners depending on where the contravention occurs, and no order may be passed without giving the person an opportunity of being heard. Section 272B similarly imposes a penalty for non-compliance with section 139A, subject to a hearing by the Income-tax Officer.