<h1>India's Supreme Court Upholds Aadhaar-PAN Linking u/s 139AA; Confirms Parliament's Authority, Allows Temporary Relief for Non-Compliance.</h1> The Supreme Court of India upheld the constitutional validity of Section 139AA of the Income Tax Act, 1961, which mandates quoting Aadhaar numbers for PAN applications and income tax returns. The Court confirmed Parliament's authority to enact this law, finding no violation of previous Supreme Court orders or constitutional provisions on equality and freedom. Section 139AA requires Aadhaar linkage for PAN holders from July 1, 2017, with a partial stay on invalidating PANs for non-compliance, pending further review on privacy issues. The Court allowed non-Aadhaar holders to maintain valid PANs temporarily to avoid severe consequences.