https://www.taxtmi.com/manuals?id=4294 Section 272B imposes a penalty where a person liable to obtain a PAN fails to obtain one, knowingly quotes an incorrect PAN in prescribed documents, or intimates an incorrect PAN to a person deducting or collecting tax. The provision covers both failure to comply with the PAN acquisition obligation and the separate obligation to quote a valid PAN, creating penalty exposure for quoting or intimating an invalid or incorrect PAN in required documents. en-us Tue, 26 Dec 2023 15:35:00 +0530 Tue, 02 Jan 2024 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4294 Section 272B imposes a penalty where a person liable to obtain a PAN fails to obtain one, knowingly quotes an incorrect PAN in prescribed documents, or intimates an incorrect PAN to a person deducting or collecting tax. The provision covers both failure to comply with the PAN acquisition obligation and the separate obligation to quote a valid PAN, creating penalty exposure for quoting or intimating an invalid or incorrect PAN in required documents. Manuals Income Tax Tue, 26 Dec 2023 15:35:00 +0530 https://www.taxtmi.com/manuals?id=4294