Inter-changeability of PAN and Aadhaar for filing returns

Last updated: 05 July 2019


Existing sub-section (1) of section 139A of the Act, inter alia, provides that every person specified therein, who has not been allotted a PAN, shall apply to the Assessing Officer for allotment of PAN. It has been observed that in many cases persons entering into high value transactions, such as pu

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