Court Upholds Section 206AA: Everyone, Including Those with Non-Taxable Income, Must Obtain a PAN.

Constitutional validity of Section 206AA - Requirement to furnish Permanent Account Number (PAN) - Applicability for the person having non-taxable income - Conclusion recorded by the learned Single Judge that the persons whose total income do not exceed maximum amount and are not chargeable to tax need not obtain Permanent Account Number to the exclusion of others cannot be upheld. - HC .....

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