The insertion of Section 139AA in the Income Tax Act has been challenged and is being heard by a two-judge bench of the Supreme Court.

The Finance Act, 2017, among its various sweeping changes, also inserted a new provision into the Section 139AA of the IT ACT, which makes Aadhaar numbers mandatory for:

(a) applying for PAN and

(b) filing income tax returns

In case one does not have an Aadhaar number, she or he is required to submit the enrolment ID of one’s Aadhaar application. The overall effect of this provision is that it makes Aadhaar mandatory for filing tax returns and applying for a PAN. The SC hearings began on 26 April. In order to properly appreciate the tough task at hand for the counsel for the petitioners, it is important to do a quick recap of the history of the Aadhaar case.

Also Watch: In Defence Of Aadhaar – Nandan Nilekani