Penalty for failure to comply with the provisions of section 203A

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....a sum of ten thousand rupees]. ^4[(1A) If a person who is required to quote his "tax deduction account number" or, as the case may be, "tax collection account number" or "tax deduction and collection account number" in the challans or certificates or statements or other documents referred to in sub-section (2) of section 203A, quotes a number which is false, and which he either knows or believe....