Penalty for failure to comply with the provisions of section 139A

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.... (2) If a person who is required to quote his 3[permanent account number or Aadhaar number, as the case may be,] in any document referred to in clause (c) of sub-section (5) of section 139A, or to intimate such number as required by sub-section (5A) 2[or sub-section (5C)] of that section, quotes or intimates a number which is false, and which he either knows or believes to be false or does not bel....

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.... or in sub-section (6A) of section 139A; or (ii) duly authenticated in respect of transactions referred to under sub-section (6A) of that section, fails to do so, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of ten thousand rupees for each such default.] (3) No order under sub-section (1) or 6[sub-section (2) or sub-section (2A) or sub-section (2B)] sha....

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....ns of section 139A.- (1) If a person fails to comply with the provisions of section 139A, he shall, on an order passed by the Income-tax Officer, pay, by way of penalty, a sum which may f extend to five hundred rupees. (2) No order under sub-section (2) shall be passed unless the person on whom the penalty is proposed to be imposed is given an opportunity of being heard in the matter....