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<h1>Finance Bill 2017: Aadhaar-PAN Linking, Non-Resident Tax Changes, Tribunal Restructuring for Streamlined Governance.</h1> The Finance Bill, 2017, introduced several amendments to existing laws, focusing on tax regulations and the integration of Aadhaar numbers with tax filings. Key changes include modifications to the Income-tax Act, such as new provisions for non-resident investments and mandatory Aadhaar linking for Permanent Account Numbers (PAN). The bill also proposes restructuring various tribunals and authorities, affecting their jurisdiction and the terms of service for their officials. Additionally, it revises the roles and powers of adjudicating officers across different acts, aiming for streamlined governance and compliance with updated regulations.