CBDT Corrigendum Removes Aadhaar Reference | Restores PAN in IT Rules

The Central Board of Direct Taxes (CBDT) has issued a corrigendum to Notification No. 64/2026 dated 20-03-2026, addressing errors and inconsistencies across certain rules and prescribed tax forms.

1. Key Correction in Rules

• In Rule 243 an incorrect reference to Section 242 has been corrected to Rule 242
• This ensures accuracy in cross-referencing within the rules

2. Rectification of Errors in Forms

The corrigendum also:

• Corrects minor discrepancies across various tax forms
• Improves clarity and consistency in form-related requirements

3. Removal of Aadhaar Requirement in Certain Cases

• The corrigendum removes the requirement to furnish Aadhaar in lieu of PAN in multiple cases
• This simplifies compliance and reduces documentation burden

4. Objective of the Corrigendum

The changes aim to:

• Ensure technical accuracy in tax rules and forms
• Eliminate ambiguities and drafting errors
• Facilitate smoother tax compliance and filing processes

5. Conclusion

The corrigendum serves as a technical but important update, refining the regulatory framework and ensuring that taxpayers and practitioners can rely on clear and accurate provisions.