New Delhi, The Central Board of Direct Taxes on Thursday has amended over 100 forms and returns to provide for interchangeability between permanent account number (PAN) and Aadhaar number.
Section 139A of the Income-tax Act, 1961 was amended in the Union Budget presented in July to provide for interchangeability of PAN and Aadhaar number.
However, an amendment to give effect to this change in various forms or returns and statements prescribed was pending.
The apex body for direct taxes has now issued a notification to amend the Income-tax Rules, 1962 (Rules) which enables quoting of the Aadhar number instead of PAN in various forms and documents as specified under the tax laws.
