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

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..... n thousand rupees. (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 bel .....

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..... ons referred to in clause (c) of sub-section (5) 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 [ s .....

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..... umber 4. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-09-2019 before it was read as ten thousand rupees 5. Inserted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-09-2019 6. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-09-2019 before it was read as sub-section (2) - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxat .....

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