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of <h1>India Requires Aadhaar-PAN Linking by March 31, 2020, per Section 139AA of Income-tax Act.</h1> The Government of India mandates that individuals with a permanent account number (PAN) as of July 1, 2017, who are eligible for an Aadhaar number, must link their Aadhaar to their PAN by March 31, 2020. This requirement is enforced by the Central Board of Direct Taxes under Section 139AA of the Income-tax Act, 1961. From April 1, 2019, quoting an Aadhaar number is mandatory when filing income tax returns, unless exempted. This applies to both electronic and manual filings. Certain individuals or groups may be exempt as specified under subsection (3) of Section 139AA.
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