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    <title>Amendment of section 139A.</title>
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    <description>Persons entering into Board-prescribed transactions must apply for PAN; where an individual lacks PAN but has Aadhaar they may quote Aadhaar in lieu of PAN and shall be allotted a PAN in the prescribed manner. Persons with PAN who have intimated Aadhaar under section 139AA(2) may quote Aadhaar instead of PAN. Transactional documents must quote and have authenticated the PAN or Aadhaar as prescribed, and recipients must verify quoting and authentication. The Board may prescribe transaction categories and the manner of quoting and authentication.</description>
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      <description>Persons entering into Board-prescribed transactions must apply for PAN; where an individual lacks PAN but has Aadhaar they may quote Aadhaar in lieu of PAN and shall be allotted a PAN in the prescribed manner. Persons with PAN who have intimated Aadhaar under section 139AA(2) may quote Aadhaar instead of PAN. Transactional documents must quote and have authenticated the PAN or Aadhaar as prescribed, and recipients must verify quoting and authentication. The Board may prescribe transaction categories and the manner of quoting and authentication.</description>
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