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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Bill 2019: Section 139A Amended to Allow Aadhaar Use for PAN in Transactions from September 1, 2019.</h1> Clause 40 of the Finance (No. 2) Bill, 2019, amends section 139A of the Income-tax Act, effective from September 1, 2019. It introduces a requirement for individuals intending to enter certain transactions to apply for a Permanent Account Number (PAN). A new sub-section allows individuals without a PAN but with an Aadhaar number to use their Aadhaar in lieu of a PAN. Amendments also mandate quoting and authenticating PAN or Aadhaar in specified transactions. The Board is empowered to prescribe transaction categories requiring Aadhaar, and terms like 'Aadhaar number' and 'authentication' are defined.
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