Income–tax (Fifth Amendment) Rules, 2019

The Central Board of Direct Taxes (CBDT) on August 30, 2019, has notified the Income–tax (Fifth Amendment) Rules, 2019. As per the latest amendment any Aadhaar card holder, who has not been allotted a PAN card but has quoted his Aadhaar number in lieu of PAN shall be deemed to have applied for allotment of PAN. The ITR filer will not be required to apply or submit any documents under this rule