Tag Archives: Section 139AA income tax

Filing of manual ITR without Aadhaar number rejected by Madaras High Court

By | November 10, 2017

Held In the case of Binoy Viswam, it would clearly show that the Hon’ble Supreme Court has not stayed the Proviso to Sub-Section (2) of Section 139AA of the Act and the partial stay would be applicable only to facilitate the other transactions, which are mentioned in Rule 114B of the Rules, which pertains to transactions, in… Read More »

Aadhaar mandatory for filing ITR ? – Supreme Court Judgment

By | June 10, 2017

Key Highlights of Supreme Court of India’s Judgement  on  Aadhar PAN Linkage –   (i)     From July 1, 2017 onwards, every person eligible to obtain Aadhaar must quote their Aadhaar number or their Aadhaar Enrolment ID number for filing of Income Tax Returns as well as for applications for PAN; (ii)  Everyone who has been allotted permanent account… Read More »