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<h1>PAN-Aadhaar authentication strengthens transaction traceability and imposes reciprocal verification duties on parties.</h1> Clause 262(9) requires every person entering into prescribed transactions to quote and authenticate their PAN or Aadhaar and obliges recipients of transaction documents to ensure such quoting and authentication, with authentication involving verification against demographic or biometric information through prescribed authorities and modalities to be specified by the CBDT.
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