#Aadhaar: Partial stay on Section 139AA of Income Tax Act by Supreme Court [Read judgment]June 9 2017
The Supreme Court today partially read down Section 139AA of the Income Tax Act which makes Aadhaar mandatory for filing Income Tax Returns.
A Bench of Justices AK Sikri and Ashok Bhushan read down the proviso to Section 139AA(2) and ruled that those who do not have Aadhaar will not be required to obtain the same for linking it with PAN. However, those who have obtained Aadhaar will have to link it with PAN for filing Income Tax Returns.
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