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of <h1>Income-tax Rules Amend: Use PAN or Aadhaar in Forms from September 1, 2019. Forms include 3AC, 3AD, 10CCB.</h1> The Income-tax (12th Amendment) Rules, 2019, effective from September 1, 2019, amend the Income-tax Rules, 1962. The amendment allows the substitution of 'Permanent Account Number' with 'Permanent Account Number or Aadhaar Number' in various forms under the Income-tax Act, 1961. This change applies to numerous forms, including but not limited to Form Nos. 3AC, 3AD, 10CCB, 26AS, and 49C. The amendment ensures that both PAN and Aadhaar numbers can be used interchangeably in specified forms, and it is certified that no individual is adversely affected by these retrospective changes.
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