Central Board of Direct Taxes (CBDT) has issued Notification No. 25/2025 under Section 139AA(2A) of the Income-tax Act, 1961, introducing amendments to the Income-tax Rules, 1962. The Income-tax (Ninth Amendment) Rules, 2025, which took effect from April 3, 2025, modify Rule 114 to include a new sub-rule (5AA).
As per this amendment, individuals who were allotted a Permanent Account Number (PAN) based on an Aadhaar Enrolment ID before October 1, 2024, must intimate their Aadhaar number to the Principal Director General of Income-tax (Systems) or an authorized authority. Additionally, sub-rule (6) of Rule 114 has been updated to include references to the new sub-rule (5AA), ensuring compliance with the Aadhaar-PAN linking requirement.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 25/2025-Income Tax | Dated: 3rd April, 2025
G.S.R. 217(E).— In exercise of the powers conferred by sub-section (2A) of section 139AA read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following
rules further to amend the Income-tax Rules, 1962, namely:-
1. Short title and commencement.–– (1) These rules may be called the Income-tax (ninth Amendment) Rules, 2025.
(2) They shall come into force with effect from the date of their publication in the Official Gazette.
2. In the Income-tax Rules, 1962 (hereinafter referred as the said rules), in rule 114, after sub-rule (5A), the following shall be inserted, namely: ––
“(5AA) 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 said authorities.
3. In the said 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.”.
[F. No. 370142/1/2025-TPL]
SURBENDU THAKUR, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part-II Section-3, Sub Section (ii) vide number S.O. 969(E), dated the 26th March, 1962 and was last amended vide notification No. G.S.R.207(E), dated 28.03.2025.
