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[Cites 0, Cited by 0] [Section 262] [Entire Act]

Union of India - Subsection

Section 262(7) in The Income Tax Act, 2025

(7)Every person who is required to furnish or intimate or quote his Permanent Account Number under this Act, and who—
(a)has not been allotted a Permanent Account Number but possesses the Aadhaar number, may furnish or intimate or quote his Aadhaar number in lieu of the Permanent Account Number, and such person shall be allotted a Permanent Account Number in the manner, as may be prescribed;
(b)has been allotted a Permanent Account Number, and who has intimated his Aadhaar number as per sub-section (6) may furnish or intimate or quote his Aadhaar number in lieu of the Permanent Account Number.