The Central Board of Direct Taxes (CBDT) has mandated Aadhaar Intimation for PAN holders allotted via Aadhaar Enrolment ID before October 1, 2024.
The Board has notified income-tax (ninth Amendment) Rules, 2025 to further amend Income-tax Rules, 1962.
In the Income-tax Rules, 1962, in rule 114, after sub-rule (5A), rule 114 (5AA) was inserted. Rule 114 (5AA) states that 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 the Principal Director General of Income-tax (Systems) or Director General of Income-tax (Systems) or the person authorised by the authorities.
In the rules, in rule 114, in sub-rule (6), for the words, brackets and figures “intimation of Aadhaar number in sub-rule (5)”, the words, brackets and figures “intimation of Aadhaar number in sub-rule (5) and (5AA)” shall be substituted.”.
Notification Details
Notification No. 25/2025
Date: 03/04/2025
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