Aadhaar-PAN Linking: Quoting of PAN for filing income tax return is mandatory.
Linking Permanent Account Number (PAN) with Aadhaar or Unique Identity Number, a 12-digit personal identification number issued by the Unique Identification Authority of India is mandatory for filing of income tax return (ITR), the Supreme Court said in an order on Monday.
The top court's direction came on an appeal filed by the Centre against a Delhi High Court order allowing two persons, Shreya Sen and Jayshree Satpute, to file Income Tax returns for 2018-19 without linking their Aadhaar and PAN numbers.