Penalty for PAN/Aadhaar defaults under Section 272B may be imposed for specified failures to apply, quote, intimate or authenticate. Penalty under Section 272B applies to specified PAN and Aadhaar compliance failures, including failure to apply for PAN when required; failure to quote PAN or Aadhaar in returns, challans or prescribed financial documents; failure to intimate PAN or Aadhaar to persons responsible for tax deduction or collection; quoting or intimating a PAN or Aadhaar known or believed to be false; failure to authenticate PAN or Aadhaar; and obtaining multiple PANs.
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 PAN/Aadhaar defaults under Section 272B may be imposed for specified failures to apply, quote, intimate or authenticate.
Penalty under Section 272B applies to specified PAN and Aadhaar compliance failures, including failure to apply for PAN when required; failure to quote PAN or Aadhaar in returns, challans or prescribed financial documents; failure to intimate PAN or Aadhaar to persons responsible for tax deduction or collection; quoting or intimating a PAN or Aadhaar known or believed to be false; failure to authenticate PAN or Aadhaar; and obtaining multiple PANs.
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