Aadhaar quoting requirement tightened: enrolment IDs no longer accepted for new PAN applications and returns; existing PAN holders must update Aadhaar. The amendment removes the concession allowing use of an Enrolment ID in PAN application forms and income tax returns furnished on or after the operative date, requiring eligible persons to quote their Aadhaar number; it also mandates that persons whose PAN was allotted based on Enrolment IDs from enrolment forms filed before the operative date must intimate their Aadhaar number to the prescribed authority in the prescribed form and manner by a date notified by the Central Government.
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Provisions expressly mentioned in the judgment/order text.
Aadhaar quoting requirement tightened: enrolment IDs no longer accepted for new PAN applications and returns; existing PAN holders must update Aadhaar.
The amendment removes the concession allowing use of an Enrolment ID in PAN application forms and income tax returns furnished on or after the operative date, requiring eligible persons to quote their Aadhaar number; it also mandates that persons whose PAN was allotted based on Enrolment IDs from enrolment forms filed before the operative date must intimate their Aadhaar number to the prescribed authority in the prescribed form and manner by a date notified by the Central Government.
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