Aadhaar number: The Integration of Biometric Identity in Tax Administration

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....1. Structural Consolidation In the 1961 Act, identification was split across Section 139A (PAN) and Section 139AA (Aadhaar). The 2025 Act achieves a significant structural streamlining by housing both under Section 262. This reflects the policy shift towards a "Single Source of Truth" for taxpayer data. 2. The Definition of Aadhaar The 2025 Act maintains the bridge to the Aadhaar Act, 2016. Sec....

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....s must now possess a generated Aadhaar number; mere application is no longer sufficient for compliance under Section 262. * Non-Resident Distinction: As we established, while Section 212 deals with the computation of non-resident income, Section 262(12) provides the carve-out from biometric mandates for those not domiciled in India, preserving the jurisdictional boundaries of the Aadhaar Act. ....

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....uplicate and fictitious" PANs. * 2025 Act Implementation: The 2025 Act moves beyond the "prospective" relief granted in Binoy Viswam. While the SC initially protected non-Aadhaar holders for Rule 114B transactions, Section 262(11) of the 2025 Act terminates this transition. A PAN not linked to Aadhaar is now "Deemed Non-Operative" for all financial transactions, reflecting the Court's view....