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<h1>Finance Bill 2024 Amends Section 139AA: Changes in PAN Application Requirements Effective October 1, 2024</h1> Clause 42 of the Finance (No. 2) Bill, 2024, proposes amendments to section 139AA of the Income-tax Act, effective from October 1, 2024. The amendments introduce a new proviso to sub-section (1), stating that the requirement to quote an Enrolment ID instead of an Aadhaar number will not apply to applications for a permanent account number or income returns submitted on or after this date. Additionally, a new sub-section (2A) mandates individuals with a permanent account number based on an Enrolment ID filed before October 1, 2024, to provide their Aadhaar number to the relevant authority by a date specified by the Central Government.