Amendment of section 272B.
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....uted; (ii) for the words "ten thousand rupees", the words "ten thousand rupees for each such default" shall be substituted; (b) after sub-section (2), the following sub-sections shall be inserted, namely:-- "(2A) If a person, who is required to quote his permanent account number or Aadhaar number, as the case may be, in documents referred to in sub-section (6A) of section 139A or authenticate....
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....ckets and figure "sub-section (2)", the words, brackets, figures and letters "sub-section (2) or sub-section (2A) or sub-section (2B)" shall be substituted. - Clause 64 of the Bill seeks to amend section 272B of the Income tax Act relating to penalty for failure to comply with the provisions of section 139A. The said section, inter alia, provides for penalty for failure to comply with the prov....