Where section 262(9)(a) requires a person to quote and authenticate a PAN or Aadhaar number in a specified transaction document, which section provides a penalty for failing to do so?

Section 467(3) of the Income-tax Act, 2025 allows the Assessing Officer to impose a penalty of ₹10,000 for each default in quoting or authenticating a PAN or Aadhaar number in a document referred to in section 262(9)(a). Section 439 deals with penalty for under-reporting and misreporting of income, and section 444 with false entries in books.