Penalty for failure to comply with the provisions of section 262.

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....ed to quote or intimate his permanent account number or Aadhaar number in any document as referred to in section 262(9)(a), provides or quotes or intimates a number which is false, knowing or believing it to be false, the Assessing Officer may impose a penalty of ten thousand rupees on him for each such default. (3) If a person fails to quote or authenticate his permanent account number or Aadh....