Penalty for failure to comply with the provisions of section 133B.

1. (1) If a person 16*** fails to comply with the provisions of section 133B, he shall, on an order passed by the 8[Joint Commissioner], 14[Assistant Director or Deputy Director] or the 17[Assessing Officer], as the case may be, pay, by way of penalty, a sum which may extend to one thousand rupees. 16. The words “, without reasonable cause,” omitted by Act 46 of 1986, s. 20 (w.e.f. 10-9-1986).
2. (2) No order under sub-section (1) 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.] 1[272B.Penalty for failure to comply with the provisions of section 139A.—(1) If a person fails to comply with the provisions of section 139A, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of ten thousand rupees.
3. (2) If a person who is required to quote his permanent account number 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 believe to be true, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of ten thousand rupees.
4. (3) No order under sub-section (1) or 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.]

¹ Subs. by Act 27 of 1999, s. 88, for “which shall not be less than hundred rupees, but which may extend to two hundred rupees,” (w.e.f. 1-6-1999).

² Ins. by Act 49 of 1991, s. 68 (w.e.f. 1-10-1991).

³ Ins. by Act 21 of 1998, s. 62 (w.e.f. 1-4-1999).

⁴ Ins. by Act 21 of 2006, s. 53 (w.e.f. 1-6-2006).

⁵ Subs. by Act 20 of 2015, s. 76, for “statement under sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C” (w.e.f. 1-6-2015).

⁶ Ins. by Act 23 of 2012, s. 104 (w.e.f. 1-7-2012).

⁷ Subs. by Act 21 of 1998, s. 3, for “Deputy Director” (w.e.f. 1-10-1998).

⁸ Subs. by s. 3, for ibid., “Deputy Commissioner” (w.e.f. 1-10-1998).

⁹ Ins. by Act 28 of 2016, s. 105 (w.e.f. 1-4-2017).

¹⁰ Subs. by Act 25 of 2014, s. 4, for “Chief Commissioner” (w.r.e.f. 1-6-2013).

¹¹ Subs. by s. 4, ibid., for “Commissioner” (w.r.e.f. 1-6-2013).

¹² Subs. by s. 4, ibid., for “Director General” (w.r.e.f. 1-6-2013).

¹³ Subs. by s. 4, ibid., for “Director” (w.r.e.f. 1-6-2013).

¹⁴ Subs. by Act 21 of 1998, s. 3, for “Assistant Director” (w.e.f. 1-10-1998).

¹⁵ Ins. by Act 23 of 1986, s. 35 (w.e.f. 13-5-1986).

¹⁷ Subs. by Act 4 of 1988, s. 2, for “Income-tax Officer” (w.e.f.1-4-1988).