Amendment of section 139AA.
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....proviso shall apply in respect of any application form for allotment of permanent account number or return of income furnished on or after the 1st day of October, 2024."; (b) after sub-section (2), the following sub-section shall be inserted, namely:-- "(2A) Every person who has been allotted permanent account number on the basis of Enrolment ID of Aadhaar application form filed prior ....
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....enrolment shall be quoted in the application for permanent account number or in the return of income furnished by him. It is proposed to amend the said sub-section (1) so as to insert a second proviso providing that the first proviso shall not apply in respect of any application form for allotment of permanent account number or return of income furnished on or after the 1st day of October, 2024....
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