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<h1>Section 139AA mandates Aadhaar for tax applications and returns from July 2017, PANs become inoperative without compliance</h1> Section 139AA of the Income Tax Act mandates quoting of Aadhaar numbers for tax-related applications and returns from July 1, 2017. Eligible persons must provide Aadhaar numbers when applying for permanent account numbers and filing income tax returns. Previously, enrollment IDs could be used as alternatives until October 1, 2024. Existing account holders must intimate their Aadhaar numbers to designated authorities by notified dates, failing which their permanent account numbers become inoperative. The Central Government may exempt certain persons, classes, or geographical areas from these requirements.