Can Aadhar used instead of PAN??

Sivatharsan Sivakumaran (11 Points)

16 May 2021  
The section 206C(1H) States:-

Provided that if the buyer has not provided the Permanent Account Number or the Aadhaar number to the seller, then the provisions of clause [ii] of sub-section [1] of section 206CC shall be read as if for the words "five per cent", the words "one per cent" had been substituted

Does it means can we file 27EQ using Aadhar no instead of PAN?