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    <title>Amendment of section 139AA.</title>
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    <description>The amendment removes the concession allowing use of an Enrolment ID in PAN application forms and income tax returns furnished on or after the operative date, requiring eligible persons to quote their Aadhaar number; it also mandates that persons whose PAN was allotted based on Enrolment IDs from enrolment forms filed before the operative date must intimate their Aadhaar number to the prescribed authority in the prescribed form and manner by a date notified by the Central Government.</description>
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      <description>The amendment removes the concession allowing use of an Enrolment ID in PAN application forms and income tax returns furnished on or after the operative date, requiring eligible persons to quote their Aadhaar number; it also mandates that persons whose PAN was allotted based on Enrolment IDs from enrolment forms filed before the operative date must intimate their Aadhaar number to the prescribed authority in the prescribed form and manner by a date notified by the Central Government.</description>
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