Aadhaar PAN Linking – Provisions, Applicability & Impact On NRIs, Foreign Citizens Etc
Aadhaar PAN Linking – Provisions, Applicability & Impact On NRIs, Foreign Citizens Etc. In the Budget 2017, Govt of India has introduced a new section 139AA in the Income Tax Act, 1961. This new provisions has made it mandatory for individuals to link their Aadhaar with Permanent Account Number (PAN). Section 139AA Supreme Court Decision of 2018 Validity of section 139AA was questioned in the court. On the same, in September 2018, 5 Judged bench of Supreme Court pronounced the…




