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of The Income-tax (ninth Amendment) Rules, 2025 mandate that individuals allotted a PAN based on Aadhaar application forms filed before 1 October 2024 must disclose their Aadhaar number to designated income tax authorities. The amendment modifies Rule 114 of the Income-tax Rules, 1962, introducing a new sub-rule (5AA) requiring mandatory Aadhaar number intimation. The rules shall come into force upon publication in the Official Gazette, compelling compliance with the new Aadhaar disclosure requirement for PAN holders with pre-October 2024 Aadhaar application enrolment.
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