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    <description>The Income-tax (ninth Amendment) Rules, 2025 insert Rule 114(5AA) requiring persons whose PAN was allotted on the basis of an Aadhaar enrolment ID filed before the specified cutoff to intimate their Aadhaar number to the authorised tax systems authority, and amend Rule 114(6) to include intimation under the new sub-rule alongside existing Aadhaar intimations.</description>
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