Aadhaar linkage requirement: PANs allotted via Aadhaar enrolment must intimate Aadhaar to tax authority by notified deadline. The amendment excludes applications for PAN or returns furnished on or after the operative date from the earlier proviso and imposes a duty on persons allotted PAN on the basis of an Aadhaar Enrolment ID filed prior to that date to intimate their Aadhaar number to the prescribed authority in the prescribed form and manner by a deadline to be notified in the Official Gazette.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Aadhaar linkage requirement: PANs allotted via Aadhaar enrolment must intimate Aadhaar to tax authority by notified deadline.
The amendment excludes applications for PAN or returns furnished on or after the operative date from the earlier proviso and imposes a duty on persons allotted PAN on the basis of an Aadhaar Enrolment ID filed prior to that date to intimate their Aadhaar number to the prescribed authority in the prescribed form and manner by a deadline to be notified in the Official Gazette.
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