The Word *"PAN"* substituted by *["PAN" or "Aadhaar Number"]* in the Entire Income Tax Laws:
Vide Notification No. 95/2019 dated November-07-2019 *more than Hundreds of Forms, Statements, Audit Reports formats* have been updated so as to give effect that wherever the word Permanent Account Number *"(PAN)"* has been mentioned, shall be Substituted by the Words, *["PAN" or "Aadhaar Number"]*.
In simple words, now 100% compliances under Income Tax Laws can also be completed with Aadhaar Number of the Taxpayer in the
absence of PAN Number of the Taxpayer.
Regards