The Challenge to S 139AA of the Income Tax Act In Reference AADHAAR
Section 139 AA of the Income Tax Act has made quoting of Aadhaar mandatory in IT returns filed on or after 01.07.2017 and in PAN applications made on or after 01.07.2017. Furthermore, the existing PAN nos. would be invalidated if the same are not linked with Aadhaar by intimating the Aadhaar nos. to the IT authorities on or before a date to be announced by the Central Government. The net effect of…
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