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            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.

            <h1>Penalty under Section 272BB for failure to obtain or quote TAN, or for quoting a false TAN.</h1> Penalty under Section 272BB applies where a person responsible for deduction or collection of tax at source fails to apply for a Tax Deduction and Collection Account Number (TAN), fails to quote the TAN where required on documents, or quotes a TAN that is false which the person knows or believes to be false or does not believe to be true.

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