Permanent Account Number compliance: screen records, cancel duplicate or inactive PANs, and initiate penalty proceedings where warranted. Field offices must screen records to ensure PAN allotment and communication in all live cases, maintain and update the prescribed Register of PAN, cancel duplicate PANs and PANs of non-live cases, and provide counts and reasons for non-compliance. Review records to identify late or missing PAN applications and assessees failing to quote PAN; report numbers of cases, initiation and finalisation of penalty proceedings, and penalties levied. Examine issuance of show cause notices and levy penalties where appropriate, and submit a compliance report to the Director of Inspection.
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.
Permanent Account Number compliance: screen records, cancel duplicate or inactive PANs, and initiate penalty proceedings where warranted.
Field offices must screen records to ensure PAN allotment and communication in all live cases, maintain and update the prescribed Register of PAN, cancel duplicate PANs and PANs of non-live cases, and provide counts and reasons for non-compliance. Review records to identify late or missing PAN applications and assessees failing to quote PAN; report numbers of cases, initiation and finalisation of penalty proceedings, and penalties levied. Examine issuance of show cause notices and levy penalties where appropriate, and submit a compliance report to the Director of Inspection.
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