https://www.taxtmi.com/acts?id=37067 Amendment adds permanent account number or Aadhaar number as alternative required identifiers in section 272B and provides that failure to quote or authenticate the required identifier in specified documents permits the Assessing Officer to impose a fixed monetary penalty for each default; two new sub sections establish penalties for persons obliged to quote or ensure quoting/authentication of the identifier, and sub section (3) cross references are updated to include the new provisions. en-us Wed, 24 Jul 2019 16:42:50 +0530 Mon, 29 Jul 2019 15:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37067 Amendment adds permanent account number or Aadhaar number as alternative required identifiers in section 272B and provides that failure to quote or authenticate the required identifier in specified documents permits the Assessing Officer to impose a fixed monetary penalty for each default; two new sub sections establish penalties for persons obliged to quote or ensure quoting/authentication of the identifier, and sub section (3) cross references are updated to include the new provisions. Act-Rules F. Acts / Amendment Acts Wed, 24 Jul 2019 16:42:50 +0530 https://www.taxtmi.com/acts?id=37067