The Central Board of Direct Taxes (CBDT) had said that the linking of Aadhaar and PAN is a "must" for filing of income tax returns (ITR) and obtaining PAN from July 1.
"The Supreme Court has upheld Section 139AA(1) which mandatorily requires quoting of Aadhaar for new PAN applications as well as for filing of returns," a statement from the e-filing website of the Department of Income Tax said.
Finance Minister Arun Jaitley through an amendment to tax proposals in the Finance Bill for 2017-18 had made Aadhaar a must for filing income tax returns and along with linking of PAN with Aadhaar to check tax evasion through use of multiple PAN cards.
While Aadhaar is a biometric authentication issued by the UIDAI, PAN is a 10-digit alphanumeric number allotted by the Income Tax department to individuals and entities.
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