17 August 2012
SOME DDO OF GOVT DEPARTMENT ARE REGISTRING AS PAO ( not getting BIN from PAO/DTO )AND GOT AIN NO AND FILLING 24 G for their respective dept IS THIS PRACTISE INVOKE PENALTY OR ANY REJECTION OF ETDS
31 August 2012
YES it will be rejected. The issue of AIN is vested with DGIT(SYSTEMS). Ref: Circular No. 05/2011 dated 16.08.2011 of the Income Tax Act (Refer Page No 11).
Section 276B Penalty may be levied by the department.