Authentication of PAN or Aadhaar with demographic or biometric data enables official verification by tax or prescribed agencies. Authentication for purposes of section 139 means the process by which an individual's Permanent Account Number or Aadhaar, along with demographic or biometric information, is submitted to and verified by the income-tax authority or any prescribed authority or agency, which then verifies the correctness or otherwise of that information based on its records.
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.
Authentication of PAN or Aadhaar with demographic or biometric data enables official verification by tax or prescribed agencies.
Authentication for purposes of section 139 means the process by which an individual's Permanent Account Number or Aadhaar, along with demographic or biometric information, is submitted to and verified by the income-tax authority or any prescribed authority or agency, which then verifies the correctness or otherwise of that information based on its records.
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