Person Allotted PAN Based on Enrollment ID Shall Intimate His Aadhaar Number on or Before 31-12-2025 | CBDT

Notification no. 25/2025 and Notification no. 26/2025, dated 03-04-2025

Section 139AA of the Income-tax Act mandates every person who is eligible to obtain an Aadhaar to quote the Aadhaar number in the ITR Form and application for allotment of PAN. Where the person does not possess the Aadhaar number, the Enrollment ID is required to be quoted in the Income-tax return and application for PAN.

However, the Finance (No. 2) Act 2024 has amended section 139AA to provide that an Aadhaar Enrolment ID cannot be used in place of an Aadhaar number in the PAN application form and income tax returns with effect from 01-10-2024. The person who allotted PAN based on Enrolment ID is required to intimate the Aadhaar number.

To incorporate the norms of intimating the Aadhaar number in such cases, The Central Board of Direct Taxes (CBDT) has amended Rule 114 of the Income-tax Rules.

A new sub-rule (5AA) has been inserted, which provides that any person who was allotted a PAN based on the Enrolment ID of Aadhaar application form filed prior to 01-10-2024 shall intimate the PDGIT(Systems), DGIT(Systems), or their authorised representative about his Aadhaar number.

Further, such intimation shall be made on or before 31-12-2025 or such date as may be prescribed by the CBDT.

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