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Income Tax - Highlights / Catch Notes

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Requirement of quoting PAN or AADHAR - Transactions for the ...


Quoting PAN or Aadhaar is mandatory for transactions under Sec 139A(6A) of Income Tax Act, per Rule 114BB.

May 12, 2022

Act Rules     Income Tax

Requirement of quoting PAN or AADHAR - Transactions for the purposes of sub-section (6A) of section 139A and prescribed person for the purposes of clause (ab) of Explanation to section 139A - Rule 114BB of the Income-tax Rules, 1962

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