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    <title>Insertion of new section 272B</title>
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    <description>A new provision authorizes the Assessing Officer to impose a monetary penalty where a person fails to quote or intimate a permanent account number or where a person quotes or intimates a PAN that is false; the provision treats false quoting as a separate ground and requires that no penalty order be passed without affording the person an opportunity of being heard.</description>
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      <description>A new provision authorizes the Assessing Officer to impose a monetary penalty where a person fails to quote or intimate a permanent account number or where a person quotes or intimates a PAN that is false; the provision treats false quoting as a separate ground and requires that no penalty order be passed without affording the person an opportunity of being heard.</description>
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