CBDT amends Rule 114 of Income Tax Rules 1962 to facilitate interchangeability of PAN with Aadhaar

The Finance Act 2019 has amended s. 139A to make PAN and Aadhaar interchangeable. The CBDT has amended Rule 114 of the Income Tax Rules 1962 to provide that a person who has not been allotted PAN, shall be deemed to have applied for the same if he has intimated his Aadhaar in lieu of PAN.

Further, assesses not possessing PAN can apply for it intimating Aadhaar only, no additional document shall be required.

Notification attached for your reading.