Amendment of section 272B

In force As on 11 Oct 2026

Ministry Finance

Section 65 of the Finance Act, 2019 (No. 2) deals with amendment of section 272B. Amendment of section 272B 65. In section 272B of the Income-tax Act, with effect from the 1st day of September, 2019,— (a) | in sub-section (2),— (i) | for the words "permanent account number", the words "permanent account number or Aadhaar number, as the case may be," shall be substituted;

Amendment of section 272B
65. In section 272B of the Income-tax Act, with effect from the 1st day of September, 2019,—
(a) in sub-section (2),—
(i) for the words "permanent account number", the words "permanent account number or Aadhaar number, as the case may be," shall be substituted;
(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 such number in accordance with the provisions of the said sub-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.
(2B) If a person, who is required to ensure that the permanent account number or the Aadhaar number, as the case may be, has been,—
(i) duly quoted in the documents relating to transactions 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.";
(c) in sub-section (3), for the word, brackets 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.
Section 65, The Finance Act, 2019 (No. 2).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

Income-tax Act s. 272B Penalty for failure to comply with the provisions of section 139A

Questions about Section 65

What does Section 65 of the Finance Act, 2019 (No. 2) deal with?

Section 65 of the Finance Act, 2019 (No. 2) is headed "Amendment of section 272B". Amendment of section 272B 65. In section 272B of the Income-tax Act, with effect from the 1st day of September, 2019,— (a) | in sub-section (2),— (i) | for the words "permanent account number", the words "permanent account number or Aadhaar number, as the case may be," shall be substituted;

How do I find court cases under Section 65 of the Finance Act, 2019 (No. 2)?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act, 2019 (No. 2) 65, section 65 Finance Act, 2019 (No. 2), section 65 of the Finance Act, 2019 (No. 2). Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 65 of the Finance Act, 2019 (No. 2), and has it changed?

Its own text turns on Income-tax Act 272B (Penalty for failure to comply with the provisions of section 139A), so none of them can safely be read on its own.

When was the Finance Act, 2019 (No. 2) enacted?

Finance Act, 2019 (No. 2) was enacted in 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

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First Schedule. Income-tax9078 words
2. Income-tax4914 words
105. Insertion of new sections 101A, 101B and 101C1547 words
138. Insertion of new sections 45-ID and 45- IE1010 words
6. Amendment of section 10907 words

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(i)		for the words "permanent account number", the words "permanent account number or Aadhaar number, as the case may be," shall be substituted;
(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 such number in accordance with the provisions of the said sub-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.
		(2B) If a person, who is required to ensure that the permanent account number or the Aadhaar number, as the case may be, has been,—

(i)		duly quoted in the documents relating to transactions 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.";
(c)		in sub-section (3), for the word, brackets 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.