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Linkage of PAN with Aadhaar Mandatory from Assessment Year 2019-20

Linkage of PAN with Aadhaar Mandatory from Assessment Year 2019-20

The Supreme Court on 4 February 2019 has recently in case of UNION OF INDIA AND ORS. VERSUS SHREYA SEN AND ANR decided the matter and upheld the vires of section 139AA of the Income Tax Act. In view thereof, linkage of PAN with Aadhar is mandatory.  Now the taxpayers would be asked to file the income tax returns with linking PAN with Aadhaar mandatorily. This rule would be implemented from the assessment year 2019-20.