Aadhaar-PAN linkage requirement: deadline extended by tax authority to allow additional time for taxpayers to comply. Under the statutory requirement of section 139AA, taxpayers with an Aadhaar number or enrolment number must link it to their PAN for filing tax returns; the Central Board of Direct Taxes, invoking administrative powers under section 119, extends the period for completing that Aadhaar to PAN linkage to provide additional time for compliance.
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-PAN linkage requirement: deadline extended by tax authority to allow additional time for taxpayers to comply.
Under the statutory requirement of section 139AA, taxpayers with an Aadhaar number or enrolment number must link it to their PAN for filing tax returns; the Central Board of Direct Taxes, invoking administrative powers under section 119, extends the period for completing that Aadhaar to PAN linkage to provide additional time for compliance.
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