Identifier requirement: Permanent Account Number or Aadhaar Number accepted in tax forms replacing PAN references, altering form fields. The Income-tax (12th Amendment) Rules substitute the wording 'Permanent Account Number or Aadhaar Number' for various references to PAN across multiple forms in Appendix-II to the Income-tax Rules, 1962, and insert 'or Aadhaar Number' after statutory references to section 139A; the amendment is made under statutory authority and deemed effective from 1st September, 2019.
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.
Identifier requirement: Permanent Account Number or Aadhaar Number accepted in tax forms replacing PAN references, altering form fields.
The Income-tax (12th Amendment) Rules substitute the wording "Permanent Account Number or Aadhaar Number" for various references to PAN across multiple forms in Appendix-II to the Income-tax Rules, 1962, and insert "or Aadhaar Number" after statutory references to section 139A; the amendment is made under statutory authority and deemed effective from 1st September, 2019.
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