Amendment of section 139AA
In section 139AA of the Income-tax Act, with effect from the 1st day of October, 2024,—
(a) in sub-section (1), after the proviso, the following proviso shall be inserted, namely:—
“Provided further that nothing in the first proviso shall apply in respect of any application form for allotment of permanent account number or return of income furnished on or after the 1st day of October, 2024.”;
(b) after sub-section (2), the following sub-section shall be inserted, namely:—
“(2A) Every person who has been allotted permanent account number on the basis of Enrolment ID of Aadhaar application form filed prior to the 1st day of October, 2024, shall intimate his Aadhaar number to such authority in such form and manner, as may be prescribed, on or before a date to be notified by the Central Government in the Official Gazette.”.