For the words and letters "Permanent Account No.", "Permanent Account Number or Aadhaar Number" shall be substituted- CBDT
Vide Notification no. 95/2019 In exercise of the powers conferred by section 139A, read with section 295 of the Income-tax Act, 1961 (43 of 1961), CBDT amended the Income Tax Rules 1962, in Appendix-II.
The rules shall be deemed to have come into force since the 1st of September, 2019. CBDT announced that in the Income-tax Rules, 1962, in Appendix-II for the words and letters “Permanent Account No.”, wherever they occur, the words “Permanent Account Number or Aadhaar Number” shall be substituted. The Department released a list of Forms and Annexures in which the changes are to be made.
Click on the link to find the detailed list of all the forms and annexures