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    <title>Mandatory Quoting of Aadhaar For PAN Applications &amp; Filing Return of Income</title>
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    <description>Mandatory quoting of Aadhaar or enrolment ID is required for PAN applications and for filing returns of income, but this obligation applies only to persons eligible to obtain Aadhaar. Eligibility is determined by the residency test under the Aadhaar statute; individuals who are not residents under that test are not required to quote Aadhaar.</description>
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      <description>Mandatory quoting of Aadhaar or enrolment ID is required for PAN applications and for filing returns of income, but this obligation applies only to persons eligible to obtain Aadhaar. Eligibility is determined by the residency test under the Aadhaar statute; individuals who are not residents under that test are not required to quote Aadhaar.</description>
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