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of <h1>PAN and Aadhaar Convergence: Mandatory Identification Streamlines Tax Compliance with Digital Verification and Strict Regulatory Framework</h1> A comprehensive legal provision in the Income Tax Bill, 2025 governs Permanent Account Number (PAN) allocation and Aadhaar integration. The clause mandates PAN application for specified persons and transactions, requires Aadhaar linkage, and prohibits multiple PANs. It aims to enhance tax compliance, reduce fraud, and modernize tax administration through digital identity infrastructure, with robust rule-making powers and potential penalties for non-compliance.
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